'  HF 

DIPT 


00CUMEN19 
OFPT. 


8061   12  -m  IVd 


GIFT 
NOV  38  1913 


Uniform   Classification 
of  Accounts 


Ut>.iv 


GAS   UTILITIES 


l'UKSrKIHFI>    \:\ 


The  Railroad  Commission  of  Wisconsin 
November,   1908 


st^:uuJSl>  EDITION 


Madison,  August,  191  1 


Uniform    Classification 
of  Accounts 


FOR 


GAS   UTILITIES 


PRESCRIBKD    BY 


The  Railroad  Commission  of  Wisconsin 
November,   1908     ' 


SECOND    EDITION 


J  •  » 


Madison,  August,  191  I 


1^- 


Uniform  Classification  of  Gas 
Accounts 


PRESCRIBED    BY    THE 


RAILROAD  COMMISSION  OF  WISCONSIN 


Madison,  April  8,  1909. 
To-JVisconsin  Gas  Utilities: 

This  circular  embraces  the  Uniform  Classification  of  Accounts 
for  Gas  Utilities  prescribed  and  issued  by  the  Railroad  Commis- 
sion under  date  of  November  25,  1908,  and  the  detailed  text  of 
instructions  to  accompany  such  classification,  prepared  under 
tlie  following  provisions  of  ch.  499  of  the  Laws  of  1907,  known 
as  the  Public  Utilities  Law: 

Uniform  accounting"  by  utilities;  other    business    separate. 

Section  1797m — 8.  1.  Everv  public  utility  shall  keep  and 
render  to  the  commission  in  the  manner  and  form  prescribed  ]\y 
the  commission  uniform  accounts  of  all  business  transacted. 

Forms  of  book-keeping;  prescription.  Section^  1797m — 9. 
The  commission  shall  prescribe  the  forms  of  all  books,  accounts, 
])apers  and  records  required  to  be  kept,  and  every  public  utility 
is  recfuired  to  keep  and  render  its  books,  accounts,  papers  and 
I'ecords  accurately  and  faithfully  in  the  manner  and  forua  pre- 
scribed by  the  commission  and  to  comply  with  all  directions  of 
the  commission  relating  to  such  books,  accounts,  papers  and 
records. 

Report  by  utilities;  items.  Section  1797m— 18.  Each  pub- 
lic utility  shall  fumi-h  to  the  commission  in  such  form  and  at. 
such  times  as  the  commission  shall  require,  such  accounts,  re- 
ports and  information  as  shall  show  in  itemized  detail:  (1)  the 
depreciation  per  unit,  (2)  the  salaries  and  wages  separately  per 

274653 


'4  ■  RAir.ROAD- COMMISSION  OP  Wisconsin. 

unit,  (3)  le^al  expenses  per  unit,  (4)  taxes  and  rentals  separ- 
ately per  unit,  (5)  tlie  quaiitit.7  and  A^alue  of  material  used  per 
unit,  (6)  the  receipts  from  residuals,  by-products,  services  or 
other  sales  separately  per  unit,  (7)  the  total  and  net  cost  per 
unit,  (8)  the  gross  and  net  profit  per  unit,  (9)  the  dividends 
and  interest  per  unit,  (JO)  surplus  or  reserve  per  unit,  (11)  the 
prices  per  unit  paid  by  consumers;  and  in  addition  such  other 
items,  whether -of  a  nature  similar  to  those  hereinbefore  enu- 
merated or  otlierwise,  as  the  commission  maj^  prescribe  in  order, 
to  show  completely  and  in  detail,  the  entire  operation  of  the 
public  utility  in  furnishing  the  unit  of  its  product  or  service  to 
the  public. 

Owing  to  the  great  difference  in  sizes  of  the  companies  it  was 
found  necessary  to  prepare  two  separate  schedules  which  would 
recognize  these  conditions,  and  by  each  following  the  same  gen- 
eral principles  would  permit  comparison  of  operating  results 
between  the  smallest  and  largest  companies.  Class  B  schedule 
is  the  basis  upon  which  class  A  schedule  has  been  founded,  the 
latter  being  an  unfolding  and  refinement  of  the  former. 

Tn  general,  gas  utilities  operating  in  cities  of  substantially 
10,000  population  or  over  will  keep  at  least  the  list  of  accounts 
prescribed  in  class  A  classificntion,  and  all  gas  utilities  oper- 
ating in  cities  under  10,000  population  will  keep  at  least  the 
accounts  prescribed  in  class  B  classification.  Upon  this  basis 
of  division  the  opportunity  for  development  will  determine  the 
accounts  to  be  kept  rather  than  the  development  which  has  ac- 
tually been  made.  It  is  possible  after  an  adequate  trial,  that 
some  alterations  will  be  found  expedient,  both  from  the  stand- 
point of  general  experience  ^and  practice  or  because  of  local  and 
individual  conditions,  but  no  departure  from  this  classification 
shall  be  made  except  with  the  consent  of  the  Railroad  Commis- 
sion after  petition  and  cause  shown. 

Any  utility  in  class  B  desiring  a  more  detailed  classification 
than  that  prescribed  for  such  class  should  open  the  accounts 
prescribed  for  class  A,  and  any  utility  in  class  A  desiring  a 
more  detailed  system  may  go  into  as  much  subdivision  and  re- 
finement of  each  of  the  submitted  accounts  as  its  interest  re- 
quires, but  must  not  re-arrange  or  combine  any  two  or  more  of 
the  accounts  in  such  a  manner  as  to  interfere  with  the  integrity 
of  the  general  scheme  and  thus  destroy  the  possibility  for  com- 
parisons. A  copy  of  all  additional  accounts  and  the  desired 
subdivisions  of  the  prescribed  accounts  must  be  filed  with  the 


tJNiFORM  Accounts — Gas  Utilities.  5 

Railroad  Commission  before  such  accounts  are  opened.  All  rec- 
ords and  accounts,  including  those  which  are  an  enlargement, 
subdivision  or  refinement  of  the  prescribed  accounts,  are  to  be 
open  at  all  times  to  the  examination  of  this  Commission. 

RAILROAD  COMMISSION  OP  WISCONSIN. 

By  B.  H.  Meyer, 

IIalford  Erickson, 
John  H.  Roemkr. 


SECOND  EDITION. 

Madison,  August  1,  1911. 
To  Wisconsin  Gas  Utilities: 

This  pamphlet  is  a  reprint  of  the  text  of  instruction  relating 
to  the  uniform  classification  of  accounts  for  gas  utilities  as  pre- 
scribed by  the  Railroad  Commission  and  issued  April  8,  1909. 
The  only  change  to  be  noted  is  the  inclusion  of  a  class  C  group 
designed  to  meet  the  needs  of  small  utilities  operated  by  gasoline 
juid  acetylene  processes.  No  changes  have  been  made  in  the 
text  of  the  classification  itself. 

RAILROAD  COMMISSION  OP  WISCONSIN, 

By  J.  M.  W^iNTERBOTiiAM,  Sccy. 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

IVIicrosoft  Corporation 


http://www.archive.org/details/classificuniformOOrailrich 


INCOME  ACCOUNTS. 


KaILKOAD    (k)MMLSSION    OF    WISCONSIN. 


ixcomp:  account  form  for  report. 

Class  A,  Cfass  B  and  Class  C. 
Operating  Revenues. 

Commercial  Earnings  (Details) 

Industrial  Earning-s  (Details) 

Power  Earnings  (Details) 

Municipal  Contract  lighting  Earnings  (Details) 

Sales  of  Gas  *o  Other  Public  Utilities  (Details) 

Total  Earnings  from  Cas 

Earnings  from  Residuals  (Net)  (Details) 

Miscellaneous  Earnings  from  Operation  (Details) 

Total  Operating  Revenues 

Operating  Expenses. 

Production  (Details) 

Distribution  (Details) 

Municipal  Contract  Lighting  (Details) 

Commercial  (Details) 

General  (Details) 

Undistributed  (Details) 

Total  of  Above  Items  

Depreciation  (Details) 

Contingencies  (Extraordinary)  (Details) 

Taxes  (Details) 

Total  Operating  Expenses 

Net  Operating  Revenue  or  Deficit 
Non-operating  Revenues 

Gross  Income  or  Deficit 

Deductions  From  Gross  Income. 

Interest  on  Funded  Debt  (Details) 

Interest  on  Real  Estate  Mortgages  (Details) 

Interest  on  Floating  Debt  (Details) 

Contractual  Sinking  Fund  Requirements  (Details) 

Amortization  Reserve  Requirements  (Details) 

Miscellaneous  Deductions  (Details) 

Total 

Net  Income  or  Deficit 

Disposition  of  Net  Income. 

Preferred  Stock  Dividends  (Details) 

Common  Stock  Dividends  (Details) 

Appropriations  to   Municipal    Funds  (Municipal 

Plants  Only)  (Details) 

Other  Pavments  from  Net  Income  (Details) 

Total  . 

Surplus  or  Deficit  for  Year. 
Surplus  or  Deficit  at  Beginning  of  Year 
Adjustments  During  Year  (Profit  and  Loss  Account) 

Surplus  or  Deficit  at  Close  of  Year  (as  per  Balance  Sheet) 


DETAILED  ACCOUNTS  WITH  TEXT 


OPERATING  REVENUES. 

Coiiiniercial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  to  com- 
mercial consumers  for  both  lighting  and  fuel  purposes  when  sold 
separately  or  through  the  same  meter.  Commercial  consumers  em- 
brace residences,  offices,  retail  mercantile  establishments,  etc.,  where 
the  gas  purchased  is  not  used  primarily  for  power  or  industrial  pur- 
poses. Where,  however,  some  manufacturing  or  industrial  processes 
are  performed  in  any  residence  or  store,  but  such  process  being 
merely  incidental  to  the  broader  use  of  the  premises  as  a  commercial 
consumer  and  the  gas  consumed  not  being  separately  metered,  the 
total  consumption  at  such  premises  shall  be  credited  to  this  account. 
Where  gas  is  sold  at  a  different  rate  per  M  cubic  feet  for  lighting 
purposes  than  for  fuel  purposes,  the  earnings  from  each  such  divi- 
sion shall  be  credi^ted  to  subdivisions  of  this  account  and  reported 
separately  to  the  Railroad  Commission  as  follows: 

a.  Earnings  from  Sales  for  Commercial  Lighting. 

1).  Earnings  from  Sales  for  Commercial  Fuel. 

Gas  sold  to  manufacturing  establishments  for  lighting,  fuel  and 
industrial  purposes  will  not  be  credited  to  this  account. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a 
prescribed  amount,  the  total  amount  of  such  minimum  charge  shall 
be  credited  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  the  utility  to  grant  a  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or 
before  a  prescribed  date,  such  discounts  or  penalties  shall  be  charged 
or  credited  to  this  account.  Utilities  desiring  to  do  so  may  open 
sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or  Penalty 
items. 


10  Kailkoai)  Commission  of  Wisconsin. 

Industrial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  for 
lighting,  fuel  and  industrial  purposes  sold  to  manufacturing  and 
Industrial  establishments.  Do  not  credit  this  account  with  sales  of 
gas  for  power  purposes.  Where  gas  is  sold  at  a  different  rate  per 
thousand  cubic  feet  for  any  particular  kind  of  industrial  use,  as 
light,  fuel,  etc.,  the  earnings  from  such  separate  sources  shall  be 
credited  to  appropriate  subdivisions  of  this  account  and  reported 
separately  to  the  Railroad  Commission. 

Where  it  is  the  custom  the  utility*  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a  pre- 
scribed amount,  the  total  amount  of  Fuch  minimum  charge  shall  be 
credited  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  tne  utility  to  grant  a  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on 
or  before  a  prescribed  date,  such  discounts  or  penalties  shall  be 
charged  or  credited  to  this  account.  Utilities  desiring  to  do  so  may 
open  sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or 
Penalty  items. 


Power  Ea  nings. 

Credit  this  account  with  the  earnings  from  all  sales  of  gas  for 
power   purposes. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a 
prescribed  amount,  the  total  amount  of  such  minimum  charge  shall 
be  credited  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  the  utility  to  grant  a  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on 
or  before  a  prescribed  date,  such  accounts  or  penalties  shall  be 
charged  or  credited  to  this  account.  Utilities  desiring  to  do  so  may 
open  sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or 
Penalty  items. 


Uniform  Accounts — Gas  Utilities.  11 

Municipal  Contract  Lighting  Earnings. 

Credit  this  account  with  the  earnings  from  the  sale  of  gas  to  the 
municipality  for  public  lighting  service,  embracing  the  lighting  of 
streets,  alleys,  bridges,  viaducts,  parks,  commons,  etc.,  but  not  the 
lighting  of  public  buildings  unless  such  are  particularly  included  in 
the  contract.  Where  municipal  buildings  are  not  so  included  in 
the  contract  for  public  lighting,  they  are  to  be  regarded  as  commer- 
cial consumers. 


Earnings  From  the  Sale  of  Gas  to  Other  Public  Utilities. 

Credit  to  this  account  all  earnings  derived  from  supplying  gas  to 
other  companies  engaged  in  the  production,  distribution  or  sale  of 
gas.  Sub-accounts  are  to  be  opened  for  each  company  to  which  gas 
is  furnished,  the  account  showing  the  name  of  the  purchasing  gas 
company,  the  amount  of  gas  purchased,  and  the  total  earnings  from 
such  sales,  which  details  will  be  called  for  in  the  annual  report  to 
the  Railroad  Commission. 

NOTK  : — This  account  is  incliult'd  in  the  account  Miscellaneous  Earnings  from 
Operation  in  class  C. 


Earnings  from  Residuals. 

Credit  to  this  account  all  gross  earnings  derived  from  the  sale  of 
residuals  and  by-products.     Separate  accounts  are  to  be  opened  for 


12  Railroad  Commission  of  Wisconsin. 

each  class  of  residuals  or  by-products,  showing  the  earnings  from 
the  sale  of  each  as  follows: 

a.  Earnings  from  the  sale  of  coke. 

&.  Earnings  from  the  sale  of  coal  gas  tar. 

c.  Earnings  from  the  sale  of  water  gas  tar. 

d.  Earnings  from  the  sale  of  ammonia. 

e.  Earnings  from  the  sale  of  other  residuals  or  ty-products. 

The  amount  of  earnings  from  the  sale  of  any  residual  or  by- 
product is  to  be  determined  by  the  price  received  at  the  point  of 
delivery  to  the  purchaser.  All  expenses  incurred  in  connection  with 
the  preparation  of  residuals  or  by-products  for  commercial  use,  the 
expenses  of  their  handling,  sale  and  delivery  are  to  be  charged  to 
appropriate  and  corresponding  Residual  Expense  Accounts  opened 
for  that  purpose.  The  net  earnings  from  the  sale  of  residuals  will 
be  carried  to  the  Income  Account. 


Miscellaiieoiis  Earnings  from  Operation. 

Credit  to  this  account  all  earnings  received  from  operating  trans- 
actions not  properly  includible  in  the  preceding  accounts. 


TTniform  Accounts— .Gas  TTtii.ities.  V] 


NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  receipts  derived  from  the  sale  of  gas 
appliances  or  gas  merchandise  as  lamps,  stoves,  engines,  fixtures  and 
all  other  appliances  used  in  the  consumption  or  utilization  of  gas. 
Profit,  as  used  in  this  account,  is  defined  as  being  the  excess  of  the 
sales  price  over  the  cash  cost,  including  the  invoice  cost,  cost  ot 
handling,  storage,  etc.  Charge  this  account  with  all  expenses  for 
labor  and  material  in  connection  with  the  sale  of  such  appliances  or 
merchandise.  The  net  amount  only,  or  the  profit  on  merchandise 
sales  is  to  be  carried  to  the  Income  Account.  The  credits  and 
charges  to  this  account  shall  be  made  in  such  a  manner  as  to  admit 
of  a  detailed  analysis  when  called  for  by  the  Railroad  Commission. 

Note: — Receipts  from  the  sale  of  snijer.sedod  apparatus,  jnnk  or  salvage  will 
not  be  credited  to  this  account,  but  lo  tlie  Depreciation  Reserve. 

NOTB  :  -This  account  is  iiicIiMli'd  in  (he  :i(<'<>iiii(  ^fis'<^rlIlnll■'nls>  Xt.n-ftprrtitiiiij 
li'erenues  in  class  C. 


Profit  on  Piping  and  Connections. 

Credit  this  account  with  all  earnings  derived  from  piping  and 
connection  work  performed  by  the  utility.  This  includes  earnings 
from  services  performed  on  the  consumer's  premises,  such  as  piping 
consumer's  premises,  connecting  and  disconnecting  stoves,  engines 
and  other  appliances,  the  re-location  of  piping  or  apparatus  and 
other  gas-fitting  work.  If  prospective  consumers  are  charged  for 
services  performed  by  the  utility  in  connecting  the  house  piping  with 
the  service  connection  or  for  laying  the  service  piping,  such  earn- 
ings shall  be  credited  to  this  account.  Where  the  cost  of  laying  the 
service  is  charged  to  the  property  owner,  such  work  shall  not  be  in- 
cluded in  tangible  capital. 

Charge  to  this  account  all  expenses  for  labor  and  materials  in 
connection  with  such  operation,  the  net  amount  only,  or  the  profit 


14  Railroad  Commission  of  Wisconsin. 

from  such  piping  and  connection  work,  being  carried  to  the  Income 
Account.  The  credits  and  charges  to  this  account  will  be  made  in 
such  a  manner  as  to  admit  of  a  detailed  analysis  when  called  for  by 
the  Railroad  Commission. 

NOTE  : — This  account  is  included  in   the  account  Miscellaneous  Non-Operatinrj 
Revenues  in  chiss  C. 


Rents  From  Land,  Buildings  and  Apparatus. 

Credit  to  this  account,  as  it  accrues,  all  revenue  from  the  rental 
of  land,  buildings,  apparatus  and  appliances.  Where  the  contract 
for  the  rental  of  any  apparatus  or  appliances  covers  also  the  cost  of 
connecting  such  apparatus  and  its  maintenance,  the  entire  revenue 
from  such  contract  shall  be  credited  to  this  account. 

To  this  account  sh~all  be  charged  all  expenses  incurred  in  con- 
nection with  the  collection  of  rents,  commissions  and  fees  therefor; 
the  cost  of  procuring  tenants  for  buildings,  drawing  contracts  and 
leases,  advertising  for  tenants  of  such  buildings;  expenses  of  ouster 
proceedings,  and  taxes,  unless  the  taxes  are  to  be  paid  by  the  tenant. 
Any  expenses  accruing  while  land  and  buildings  are  idle,  also  re- 
pairs upon  such  property,  will  be  charged  to  this  account.  Only  the 
net  revenue  or  profit  from  the  above  transactions  will  be  carried  to 
tjie  Income  Account  in  the  annual  report. 

Credits  and  charges  to  this  account  are  to  be  made  in  such  a  man- 
ner as  to  admit  of  a  detailed  analysis  being  made  when  called  for  by 
the  Railroad  Commission. 

NOTE  : — This  account  is  included   in   the  account  Miscellaneous   Non-Operaliufj 
Revenues  iu  class  C. 


Uniform  Accounts— Gas  Utilities.  15 

Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  tho 
gas  utility  funds  with  banks,  trust  companies  or  individuals.  In- 
terest on  security  investments  will  not  be  credited  to  this  account 
but  to  the  account  Interest  and  Dividends  from  Investments.  Interest 
on  moneys  belonging  to  any  of  the  reserves  of  the  utility  will  bo 
credited  to  such  reserves. 

\i)TK  : — This  account  is  indndt'd  in  Hie  accnimt  ]f  ina  Ihim  or.".  \  nii  (i/iri  (iliiif/ 
It  ere II  IK'S   in  rlnss  ('. 


Interest  and  l)ivi(lcn<ls  Fi-oni  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities  which  are  liabilities,  either  actual  or  contingent, 
of  solvent  companies,  cities  or  individuals,  held  as  investments  by 
the  gas  utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they 
become  collectible,  of  dividends  upon  the  stocks,  preferred  and 
common,  of  corporations  held  as  investments  by  the  gas  utility. 

A  description  of  the  securities  whose  yield  is  credited  to  this  ac- 
count will  be  called  for  in  the  annual  report  to  the  Railroad  Com- 
mission. 

NOTR  :— This  iicctnint  is  iiicliidcd  lii  llic  Mccuiiiit  Misa  llmirnuH  Xtiii-OpridCii!; 
Revenues  In  class  C. 


Appropriations  From  Municipal  Fund  ^   (for  Municipal  Plants  Only). 

Credit  to  this  account  all  appropriations  made  by  the  municipality 

to  the  funds  of  the  accounting  utility  for  operating  purposes.     This 

account  applies  only  to  municipally  owned  gas  utilities. 

Note  : — This  account  is  included  In  the  account  Miscellaneous  Non-Operating 
Revenues  In  class  C. 


16  Kailroad  Commission  of  Wisconsin. 

Miscellaneous  Non-Operating  Revenues. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  includible  in  any  of  the  preceding  accounts. 

Utilities  are  at  liberty  to  open  sub-accounts  for  the  purpose  of 
showing  the  revenues  from  any  particular  sources. 


OPERATING  EXPENSE  ACCOUNTS. 

I.  Production. 

II.  Distribution. 

III.  Municipal  Contract  Lighting. 
IV.  Commercial. 
V.  General. 

VI.     UNDISTKinUTEI), 

Note  :— In  case  uny  gas  utility  finds  it  impossible  or  impracticable  to  keep 
Its  accounts  with  the  detail  herein  prescribe'd,  it  should  petition  the  Railroad 
Commission  for  authority  to  consolidate  any  two  or  more  accounts,  accompany- 
ing its  petition  with  such  facts  which  in  its  judgment  make  the  keeping  of  the 
de'failed  accounts  impracticable. 

Operating  expenses  are  intended  to  include  all  items  of  expense 
necessarily  incurred  in  being  prepared  to  serve  or  in  serving  the 
public  as  a  gas  utility.  This  includes  the  exi^ense  of  maintaining 
intact  the  organization  of,  the  utility,  the  manufacture,  distribution 
and  sale  of  gas  and  all  processes  necessarily  incident  thereto,  to- 
gether with  the  collection  of  the  revenues  from  such  operations. 
In  order  that  the  Operating  Expenses  shall  clearly  reflect  only  the 
cost  of  rendering  such  public  service,  all  expenses  incident  to  the 
operation  of  any  other  utility  service  performed  or  of  any  trans- 
actions of  a  commercial  nature  shall  be  excluded  therefrom. 


Uniform  Accounts— Gas  Utilities.  17 

operating  Expenses  in  the  broadest  significance  of  the  term  are 
divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  "use"  of  the  property 
and  includes  labor,  materials  and  supplies,  and  expenses,  but  ex- 
cludes all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  "upkeep,"  and  should 
cover  all  expenditures  for  current  or  ordinary  repairs,  renewals  or 
replacements  of  property  resulting  through  wear  and  tear,  or  through 
those  casualities  which  are  incidental  to  the  nature  of  the  operation 
and  which  expenditures  are  necessary  in  order  to  keep  up  the  pro- 
ductive capacity  of  the  plant  to  its  original  or  equivalent  state  of 
efficiency.  When,  however,  a  complete  replacement  of  any  building 
or  structure,  facility  or  unit  of  equipment  is  made  necessary  regard- 
less of  such  current  expenditures,  the  uncurrent  or  extraordinary 
repairs,  renewals  or  replacements  made  necessary  will  be  charged 
to  the  Depreciation  Reserve  accumulated  for  that  purpose. 

The  items  includible  in  the  above  subdivisions  except  where  some 
other  meaning  is  clearly  apparent  from  the  language  used  in  ex- 
plaining the  account  shall  be  understood  to  have  the  following 
meaning: 

The  Cost  of  Labor  shall  be  understood  to  cover  not  only  wages 
paid  for  manual  labor,  but  salaries  and  fees  paid  to  persons  engaged 
in  clerical,  engineering  or  supervisory  occupations.         * 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances 
or  matter  consumed  in  furnishing  the  gas  service  as  required  or 
authorized  by  law  and  embraces  not  only  finished  and  unfinished 
products,  but  all  expenses  incurred  in  connection  with  their  prepara- 
tion for  use  and  specifically  chargeable  against  such  products,  and 
also  includes  a  portion  of  the  stores  expenses,  if  such  materials  and 
supplies  pass  through  the  stores  department. 

Hand  Tools  because  of  their  liability  to  loss  and  theft  and  their 
rapid  consumption  in  use  are  to  be  considered  as  operating  supplies 
in  the  year  in  which  they  were  purchased  and  charged  to  the  ac- 
count for  the  benefit  of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  or 
incurred  which  are  chargeable  to  the  accounts  referred  to  and  which 
are  not  Lahor  or  Materials  and  Supplies. 


18  Railroad  Commission  of  Wisconsin. 

I.   PRODUCTION. 
A.  Coal  Gas. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
coal  gas  production  plant.  This  account  includes  the  salaries  of  the 
superintendent  of  works,  chemists  at  works,  draftsmen,  results  man, 
works  foreman,  and  all  clerical  help  upon  all  records  and  accounts 
pertaining  to  the  production  department,  whether  at  the  general 
office  or  at  the  works. 

Note  : — If  water  gas  is  also  produced  at  the  plant,  or  if  a  portion  of  the  gas 
charged  to  production  is  purchased,  the  expense  of  superintendence  will  be  appor- 
tioned over  the  respective  production  departments. 

Note  : — This  account  is  included  in  the  account  Coal  Gas  Opcraling  Labor 
in  class  B. 


Retort  House  Labor. 

Charge  to  this  account  operating  labor  of  all  description  from  the 
coal  in  storage  to  the  coke  leaving  the  retort  house.  This  account 
will  include  such  items  as  the  labor  cost  of  weighing  coal,  firing 
benches,  operating  drawing  and  charging  machines,  patching  and 
scurfing  retorts,  cleaning  pipes  and  lids,  weighing  and  handling 
coke,  etc.,  including  the  wages  of  foremen,  firemen,  furnace  men, 
retort  tenders,  patchers,  pipe  men,  lid  cleaners,  coke  wetters,  guy- 
men,  riggers,  shovelers  and  wheelers  of  fuel.  The  cost  of  bringing 
coal  from  storage  to  charging  floor  if  performed  by  other  than  re- 
tort house  employes  will  be  charged  to  the  cost  of  coal.  Th.e 
cost  of  handling  coke  from  outside  the  retort  house  to  coke  pile 
or  coke  yard  will  be  charged  to  the  account  Coke  Stock  Expense. 
Exclude  maintenance  labor. 

Note  : — This  account  is  included  in  the  account  Coal  Gas  Operating  Labor  in 
class  B. 


Uniform  Accounts— Gas  Utilities.  19 

Purifying  Labor. 

Charge  to  this  account  all  operating  labor  in  the  purification  of 
coal  gas.  This  includes  the  wages  of  coal  gas  purifiers,  purifier 
house  foreman,  and  labor  employed  in  changing  purifier  boxes,  re- 
viving oxide,  removing  spent  oxide,  operating  conveyors,  and  gen- 
eral labor  employed  in  the  purifier  house  or  in  the  process  of  purify- 
ing coal  gas.     Exclude  maintenance  labor. 

Note  : — It  water  jras  is  mado  an-I  purified  by  tho.  same  employes,  or  a  portion 
of  the  gas  charged  to  production  is  purchased  and  is  purified  by  the  same  em- 
ployes, the  total  cost  of  purifying  labor  at  the  works  will  he  apportioned  over 
tlie  respective  production   departments. 

NoTR : — This  account  Is  included  in  the  account  Coal  Gas  Operating  Labor  in 
class  B. 

NOTE  : — Labor  mailing  new  oxide  will  be  charge'd  to  Piirifjjing  Material  Stock 
Account. 


Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  in  and 
about  the  coal   gas  works  not  specifically  chargeable  to  any  other 
labor  account,  such  as  watchmen,  yardmen,  laborers  engaged  in  re- 
•  moving  snow  and  refuse,  etc.     Exclude  maintenance  labor. 

Note  : — Where  water  gas  is  also  i)roduced  or  a  portion  of  the  gas  charged 
to  production  is  purchased,  the  total  cost  of  miscellaneous  labor  at  the  works 
will   be  npportionc'd  ov^r  the  respective  production  departments. 

Note  : — This  account  is  included  in  the  account  C(tal  (,'as  Oitrrating  Labor  in 
class  B. 


20  Railroad  Commission  of  Wisconsin. 

'J^oal  Carbonized. 

Charge  to  this  account  as  used  from  Coal  Stock  Account  all  coal 
carbonized  at  the  rate  of  cost  f.  o.  b.  point  of  delivery  at  plant  for 
storage.  This  includes  the  invoice  cost  of  the  fuel,  freight,  switch- 
ing, demurrage,  cost  of  unloading  and  cartage  to  the  point  of  de- 
livery at  the  plant  for  storage.  Credit  the  appropriate  stock  account 
with  the  material  as  used. 


Bench  Fuel. 

Charge  to  this  account  as  used  from  the  Stock  Accounts,  all  bench 
fuel,  including  the  cost  per  ton  of  expenses  as  shown  by  the  Stock 
i^Jxpense  Accounts.  If  coke  is  used,  charge  at  the  average  net  re- 
ceipts per  ton  of  coke  sold  for  the  current  year  and  credit  Coke 
Stock  Account.  If  coke  is  sold  under  contract,  charge  the  coke  used 
at  the  contract  price. 


Enricher. 

If  canal  coal  is  used,  charge  at  the  cost  of  such  coal  in  storage, 
including  the  invoice  cost,  cost  of  unloading,  handling,  etc.  If  oil 
ir?  used,    charge  at  the  cost  delivered  in  storage  tanks,  including  the 


Uniform  x\ccounts— Gas  Utilities.  21 

invoice  cost,  cost  of  pumping  and  piping,  with  proper  proportion  for 
any  loss  by  evaporation  or  leakage,  and  credit  OH  Stock  Account. 

If  water  gas  is  used  charge  for  the  same  at  the  holder  cost  per 
tnousand  cubic  feet. 


Steam. 

The  total  expense  of  generating  steam  is  to  be  determined  through 
a  group  of  accounts  referred  to  as  the  Steam  Oeneration  Apportion- 
ment  Account.  Where  a  utility  is  furnishing  but  one  public  service 
from  its  boiler  plant,  the  details  of  the  steam  expense  will  appear  in 
the  Steam  Generation  Apportionment  Account,  and  the  total  expense 
as  shown  therein  will  be  carried  to  this  account  in  the  Production 
group  of  accounts  and  so  ^hown  in  the  annual  report  to  the  Railroad 
Commission.  Where,  however,  two  or  more  utilities  or  services  are 
making  a  demand  upon  the  same  boiler  equipment,  the  total  steam 
expense  will  be  apportioned  over  the  departments  so  using  the 
steam  equipment,  and  the  apportioned  share  of  the  steam  expen-e 
incurred  for  the  benefit  of  coal  gas  production  will  be  carried  to 
this  account.  If  steam  is  used  in  the  coal  gas  plant  for  other  pur- 
poses than  the  production  of  gas,  the  expense  for  steam  will  be  fur- 
ther apportioned,  charging  the  appropriate  expense  accounts. 


22  Kailroad  CoMMist?iON  OF  Wisconsin. 

Ketort  House  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex- 
penses incurred  in  the  operation  of  the  retort  house  other  than 
operating  labor  and  repairs.  This  includes  such  items  of  expenses 
as  small  hand  tools,  lubricants  and  waste,  brooms,  hose,  etc.  Ex- 
clude maintenance  supplies  and  expenses. 

NOTE  : — This  account  is  included  In  the  account  M'.svcUancous  Coal  (Jas  Sup- 
plies and  Expenses  in  class  B. 


Coal  iinH  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  ex- 
penses incurred  in  purifying  coal  gas.  The  cost  of  such  material 
will  include  the  invoice  cost  of  oxide,  lime,  shavings,  etc. 

Where  large  quantities  of  purifying  material  are  made  at  one 
time,  the  cost  of  such  material  may  be  charged  to  the  Purifying  Ma- 
terial S'tock  Account,  crediting  that  account  with  the  material  as 
used,  and  the  cost  divided  over  the  number  of  months  during  which 
it  is  expected  the  material  will  be  used.  Exclude  maintenance  sup- 
plies. 

NoTio  : — This  accouut  is  included  in  (lie  account  M ixcclhiiicrnis  Caal  das  Sup- 
plies and  Expenses  in  class  15. 


Uniform  Accounts— Gas  Utilities.  2.S 

Miscellaneous  Coal  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex- 
penses incurred  at  the  coal  gas  works  not  directly  chargeable  to 
any  of  the  preceding  production  accounts.  This  includes  such  items 
as  gas  and  electricity  used  at  the  works  for  general  lighting,  water 
for  general  purposes,  laboratory  apparatus  and  supplies,  ice,  brooms, 
lubricants,  etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  , de- 
sired to  distribute  such  items.  Exclude  maintenance  supplies  and 
expenses.  " 

Note  : — This  account   Is  Inchulod  in  the  account  Miscellaneous  Coal  Gas  Sup- 
plcs  and  Expenses  in  class  B. 


Maintenance  of  Henches. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
used  in  repairing  and  renewing  benches,  including  retorts  and  set- 
tings, together  with  all  piping  and  mains  which  are  a  part  of  the 
retorts. 

Note: — This  account  is  included  in  tli<>  account  Maintenance  of  Coal  Oas  Ap- 
panitufi    in    rlnss    I'., 


Maintenance  of  Coal  Gas  Apparatus. 

Charge  to  this  account  all  expenses   for   labor  and  material   in- 
curred in   repairing  coal  gas  machinery  and  apparatus,  embracing 


24  Railroad  Commission  of  Wisconsin. 

such  items  as  purifying  apparatus,  exhausters,  condensers,  piping  at 
works,  electric  and  compressed  air  equipment,  pumps,  gas  holders 
at  works,  etc. 

NoTK  : — If  water  gas  is  also  produced,  or  if  a  part  of  the  gas  charged  to 
production  is  purchase^d,  the  cost  of  repairing  equipment  or  apparatus  which  Is 
used  for  the  joint  benefit  of  the  different  kinds  of  gas  will  be  apportioned  to  the 
maintenance  accounts  of  the  respective'  production  departments. 

Note  : — This  account  Is  included  in  the-  account  Maintenance  of  Coal  Gas 
Apparatus  in  class  B. 


Maintenance  of  Coal  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  buildings  and  structures  used  exclusively  for  the 
manufacture  of  coal  gas,  as  condensing  and  purifying  buildings,  re- 
tort houses,  out-buildings,  tool  houses,  etc. 

Charge  this  account  also  with  a  proper  proportion  of  the  repairs 
to  all  buildings  which  are  used  for  the  joint  benefit  of  the  coal  ga'3 
production  department  and  any  other  department,  as  for  example, 
buildings,  fixtures  and  grounds  also  used  in  the  production  of  water 
gas,  production  processes  in  connection  with  purchased  gas  or  the 
generation  of  steam.  The  repairs  to  jointly  used  buildings,  fixtures 
and  grounds  will  be  apportioned,  charging  to  the  appropriate  main- 
tenance accounts  the  proportion  properly  chargeable  thereto. 


HNiKojiM  Accounts— Gas  Utilities. 


B.  Water  Gas. 

Superintendence. 

Charge  this  account  with  the  total  cost  of  superintendence  of  the 
water  gas  plant.  The  account  will  be  charged  with  the  salaries  of 
the  superintendent  of  works,  chemists,  works  draftsmen,  results 
man,  works  foreman,  and  all  clerical  help  upon  records  and  accounts 
pertaining  to  the. water  gas  production  dfM^n,rtment,  whether  at  the 
general  office  or  works. 

.\<t'i'i:  : — If  ('(ill  j!:as  is  also  produced  at  Iho  works  or  a  portion  of  the  gas 
char^i'd  to  t!»e  pr()(-nction  doj)!ir(in<'nt  is  purehased  gas,  th(^  total  cost  of  sujjpr- 
intrndencf  will   ln^  sipportioncd  ovor  the*  respective;  production   departments. 

NoTK:— This  account  is  includfd  in  the  account  Wafer  Gas  Operating  Labor 
in  class  B. 


Generator  House  Labor. 

Charge  this  account  with  all  operating  labor  from  the  coke  or  coal 
in  storage  to  the  outlet  of  the  seal  box.  This  includes  labor  em- 
ployed in  measuring  and  pumping  oil  to  generators,  wages  of  gas 
makers  and  assistants;  operating,  charging,  clinkering  and  cleaning 
generators;  cleaning  out  seals  and  wash  boxes;  and  the  necessary- 
attention  to  apparatus,  tanks,  motors,  pumps,  blowers  and  engines 
while  making  water  gas.     Exclude  maintenance  labor. 

Note  : — This  account  is   included   in   the   account   Water  Oas   Operating   Labor 
in  class  B. 


26  Kailrdad  Commission  of  Wisconsin. 

I'urit'ying  Labor. 

Charge  to  this  account  all  operating  labor  in  the  purification  of 
water  gas.  This  includes  the  wages  of  water  gas  purifiers,  house 
foreman,  labor  employed  in  changing  purifying  boxes,  reviving  oxide, 
removing  spent  oxide,  operating  conveyors,  and  general  labor  em- 
ployed in  the  water  gas  purifier  house  or  in  the  process  of  purifying 
water  gas.      Exclude  maintenance  labor. 

NOTE: — If  the  siuiio  omploycs  also  have  charge  of  purifying  coal  gas  produced 
at  the  worivs  or  the  purification  of  purchased  gas,  the  total  fxpense  for  i)urifying 
labor  will  he  apportion(>d  over  the  corresponding  accounts  of  the  respective  pro- 
duction departments. 

NOTR  : — Labor  making  ne'w  oxide  will  be  charged  to  the  Puriff/iiif/  Material 
Stork  Account. 

Note  :--  Tliis  accoimt  is  included  in  the  account  Water  Gas  OperatUu)  Lahor 
in  class  P>. 


Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  on  and 
about  the  water  gas  work  not  specifically  chargeable  to  any  other 
labor  account,  such  as  watchmen,  yard  men,  laborers  engaged  in  re- 
moving snow  and  refuse,  etc.     Exclude  maintenance  labor. 

Note  : — Where  coal  gas  is  also  produced  or  a  portion  of  the  gas  charged  to 
production  is  purchased,  the  total  cost  of  miscellaneous  labor  at  the  works  will 
hi'  apportioned   over  the  respective  Proiluciion  accounts. 

Note  :— This  account  is  included  in  the  account  Water  Gas  Operating  Labor 
in  class  B. 


Uniform  Accounts— -Gas  Utilities.  27 

steam   for  Generating  Water  Gas. 

The  total  expense  of  generating  steam  is  to  be  determined  through 
a  separate  group  of  accounts  known  as  the  Steam  Apportionment 
Account.  Where  a  plant  is  operating  but  one  utility  service  from 
its  boiler  plant,  as  for  example  a  water  gas  production  department, 
and  all  the  steam  generated  is  used  in  the  production  of  water  gas, 
the  details  of  the  steam  expense  will  appear  in  the  Steam  Apportion- 
ment Account  and  the  total  of  that  group  will  be  carried  to  this  ac- 
count. Where,  however,  two  or  more  services  are  making  a  demand 
upon  the  same  boiler  equipment,  the  total  cost  of  steam,  as  shown 
by  the  Steam  Apportionment  Account,  will  be  apportioned  over  the 
corresponding  accounts  of  the  respective  production  departments. 
If  steam  is  used  in  the  water  gas  plant  for  other  purposes  than  the 
production  of  water  gas,  the  total  expense  for  steam  should  be  ap- 
portioned further,  charging  the  appropriate  accounts  for  the  benefit 
of  which  the  expense  was  incurred. 


(Jenerator  Fuel. 

Charge  this  account  with  the  cost  of  all  generator  fuel.  If  coke 
is  used,  charge  at  the  average  net  receipts  per  ton  of  coke  sold  dur- 
ing the  current  year.  If  coke  is  sold  under  contract,  charge  at  the 
contract  price.  If  coal  is  used  charge  at  the  actual  cost  per  ton, 
f.  o.  b.  point  of  delivery  at  the  plant  for  storage.  This  includes  the 
invoice  cost,  freight,  unloading,  cartage  from  point  of  delivery,  to 
storage,  etc. 


28  Kailroad  Commissi(3n  op  Wisconsin. 

Enricher. 

Charge  this  account  with  the  storage  cost  of  oil,  naphtha  or  other 
enricher  used,  including  in  such  cost  tlie  invoice  cost,  freight,  de- 
murrage, pumping,  labor  employed  in  handling  up  to  storage,  cart- 
age, and  the  loss  by  leakage  and  evaporation,  as  shown  by  the  Oil 
titock  Account. 


Water  Gas  Generator  House  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses,  ex- 
cept labor  and  repairs,  incurred  in  the  operation  of  the  generator 
house  and  not  chargeable  to  any  of  the  preceding  accounts.  This 
embraces  such  items  of  expense  as  hand  tools,  lubricants  for  engines 
and  blowers,  waste,  brooms,  etc.  Exclude  maintenance  supplies  and 
expenses. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Water  Gas  Sup- 
plies and  Expenses  in  class  B. 


Water  Gas  Purification  Supplies  and  ]ExpenSes. 

Charge  to  this  account  the  cost  of  purification  material  and  ex- 
penses incurred  in  purifying  water  gas.  The  cost  of  such  material 
will  include  the  invoice  cost  of  oxide,  lime  and  shavings,  all  labor 
and  cartage  expense  incurred,  and  the  cost  of  mixing  purifying  ma- 
terials.    Where  large  quantities  of  purifying  materials  are  made  at 


Uniform  Accounts— Gas  Utilities.  29 

one  time,  the  cost  of  such  material  may  be  charged  to  Purifying  Ma- 
terial Stock  Account,  crediting  that  account  with  the  material  as 
used,  and  the  cost  divided  over  the  number  of  months  during  which 
it  is  expected  the  material  will  be  used.  Exclude  maintenance  sup- 
plies.    Exclude  purifying  labor. 

NOTK  : — If  conl  j;as  is  al'o  produced  or  a  portion  of  thv  ^as  is  purcliasod 
product,  all  gases  being  purified  after  their  mixture,  the  total  cost  of  purification 
supplies  and  expenses  will  be  apportioned  over  the  corresponding  accounts  of  the 
respective  production  departments. 

]S[OTB  : — This  account  is  included  in  the  account  Miscellaneous  Water  Gas  Sup- 
plies and  Expenses  in  class  B, 


Steam. 

(See  Steam  for  Generating  Water  Gas  account.)  The  charge  to 
this  account  will  be  for  the  amount  of  steam  required  for  heating 
holders,  buildings,  etc. 

NoTK  : — This  account  is  included  in  the  account  Miscellaneous  Water  Gas  Sup- 
plies and  Expenses  in  class  B, 


MisceHaneous  Water  Gas  Supplies  and  Expenseis. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex- 
penses incurred  at  the  water  gas  works  not  directly  chargeable  to 
any  of  the  preceding  Production  accounts.     This  includes  such  items 


30  Railroad  Commission  op  Wisconsin. 

as  gas  and  electricity  used  at  the  works  for  general  lighting,  water 
for  general  purposes,  laboratory  apparatus  and  supplies,  ice,  brooms, 
lubricants,  etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  desired 
to  distribute  such  items.  Exclude  maintenance  supplies  and  ex- 
penses. 

NoTii :— This  account  is  inehidecl  in  the  account  Miscellaneous  Water  Gas  Sup- 
plies and  Expenses  in  cliisg  J5, 


Maintenance  of  Water  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and  materials  in 
making  repairs  to  water  gas  apparatus.  This  includes  the  relining 
of  generators,  refilling  carbureters  and  super-heaters,  repairs  to 
clinkering  doors,  oil  sprays,  valves,  purifying  apparatus,  exhausters, 
condensers,  conveying  apparatus,  piping  at  works,  electric  and  com- 
pressed air  equipment,  pumps,  gas  holders  at  works,  etc.,  used  ex- 
clusively in  the  production  of  water  gas. 

NOTK  :— If  coal  gas  is  also  producf^d,  or  a  portion  of  the  gas  chargod  to  pro- 
duction is  purchased  product,  repairs  to  that  equipment  which  is  used  for  the 
joint  benefit  of  the  different  production  departments  Avill  be  apportioned  ove'r 
the  corresponding  accounts  of  the  respective  production  departmetits. 


Maintenance  of  Water  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  incurred  for  labor  and  ma- 
terial in  repairing  buildings  and  structures  used  exclusively  for  the 


Uniform  Accounts— Gas  Utilities.  31 

manufacture  of  water  gas  except  the  steam  structures,  the  repairs 
to  which  are  included  in  the  account  Maintenance  of  Boiler  Plant 
Buildings,  Fixtures  and  Grounds. 

NoTK  : — If  coal  gas  is  also  produced  and  if  a  portion  of  the  product  cliargod 
to  production  is  purchased  gas,  repairs  to  buildings,  fixtures  and  grounds  used 
lor  the  joint  bi'nefit  of  these  respective  departments  will  l)e  apportion(^d  over 
the  corresponding  maintenance  accounts  in  the  respective  production  dejjart- 
nients. 


C.  Purchased  Gas. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
purchased  gas  production  department.  This  account  includes  sal- 
aries of  superintendent  of  works,  chemists,  works  draftsmen,  results 
man,  works  foreman  and  all  clerical  help  upon  records  or  accounts 
pertaining  to  the  purchased  gas  production  department,  whether  at 
the  general  office  or  at  the  works. 

NOTE: — If  coal  gas  and  water  gas  are  produced  at  the  plant,  the^  expense  of 
superintendence  of  production  will  be  apportioned  over  the  respective  produc- 
tion de'partnients. 

Note: — This  account  is  Included  In  tlio  account  Piirrhnsr//  fla<i  fffyrifitinf/ 
jAibor  in  class  B. 


32  Railroad  Commission  op  Wisconsin. 

Collecting  and  Pumping  Purchased  C«as  Labor. 

Charge  this  account  with  the  labor  cost  of  collecting  and  pumping 
purchased  gas  where  the  gas  is  purchased  at  the  plant  of  the  pro- 
ducing company  and  pumped  to  the  works  of  the  purchasing  com- 
pany. 

NOTK : — This    account    is    inclucled    in    the    account    Purchased    aos    Opcraiinn 
Labor  in  class  B. 


Purifying  Labor. 

Charge  this  account  with  the  operating  labor  cost  of  purifying 
purchased  gas.  This  includes  the  wages  of  gas  purifiers,  purifying 
house  foremen,  and  labor  employed  changing  purifier  boxes,  reviving 
oxide,  removing  spent  oxide,  operating  conveyors  and  general  labor 
employed  in  the  purifier  house  or  in  the  process  of  purifying  pur- 
chased gas.     Exclude  maintenance  labor. 

Note  : — If  coal  gas  or  water  gas  or  both  are  also  produced  at  tho'  works  and 
the  purification  of  such  gas  is  performed  after  their  mixture,  the  total  cost  of 
purifying  labor  at  the  works  will  he  apportioned  over  the  corresponding  ac- 
counts of  the  respective  production  dci)artmonts. 

Note  : — Labor  making  ne'w  oxide  will  be  charged  to  Purifying  Material  Stock 
A  ccount. 

NOTE : — This  account  is  included  in  Purchased  Gas  Operatin<j  Laltor  in 
class  B, 


Uniform  Accounts— Gas  Utilities.  33 

Miscellaneous  Labor. 

.Charge  to  this  account  all  miscellaneous  operating  labor  in  and 
about  the  purchased  gas  production  works  not  specifically  chargeable 
to  any  other  labor  account,  embracing  the  wages  of  watchmen,  yard- 
men, labor  at  storage  holders,  laborers  employed  in  removing  snow 
and  refuse,  etc.     Exclude  maintenance  labor. 

NOTE  : — Where  water  gas  or  coal  gas  or  both  are  also  produced  at  the  works, 
the  total  cost  of  miscellane'ous  labor  at  the  works  will  be  apportioned  ovtfr  the 
corresponding  accounts  in   the  respective  production   departments. 

Note  : — This  account  is  included  in  the  account  Purchased  Oas  Opcraiinfj 
LaJ)or  in  class  B. 


Criido  Gas   Piircliased. 

Charge  to  this  account  the  purchase  price  of  all  crude  gas  pur- 
chased from  other  producing  companies  for  the  purpose  of  distribu- 
tion and  resale.  When  gas  is  purchased  from  more  than  one  com- 
pany, separate  accounts  should  be  opened  with  each  such  company 
showing  the  name  of  the  company,  the  amount  in  cubic  feet  of  gas 
purchased,  the  rate  paid  per  thousand  cubic  feet  and  the  total 
amount  paid  therefor,  which  details  will  be  called  for  in  the  annual 
report  to  the  Railroad  Commission. 


Power  for  Pumping. 

Charge  to  this  account  the  cost  of  all  power,  whether  steam,  elec- 
tricity or  other  power,  used  for  pumping  purchased  gas  from  the 
plant  or  plants  where  purchased  to  the  works  of  the  purchasing  util- 
ity. 

3 


34  Railkoad  Commission  of  Wisconsin. 

Enricher. 

Charge  to  this  account  the  cost  of  enrichers  used  to  enrich  pur- 
chased gas.  If  the  purchased  gas  is  crude  coal  gas,  charge  for  en- 
richer  as  is  indicated  in  the  Coal  Gas  Enricher  Account.  If  the  pur- 
chased gas  is  crude  water  gas,  charge  for  enricher  as  indicated  in 
Water  Gas  Enricher  Account. 


Purification  Supi)lies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  ex- 
penses incurred  in  purifying  purchased  gas.  The  cost  of  such  ma- 
terial will  include  the  invoice  cost  of  oxide,  lime,  shavings,  the  cost 
of  mixing,  etc.  Where  large  quantities  of  purifying  material  are 
made  at  one  time  the  cost  of  such  material  may  be  charged  to  the 
Purifying  Material  Stock  Account,  crediting  that  account  with  the 
material  as  used  and  the  cost  divided  over  the  number  of  months 
during  which  it  is  expected  the  material  will  be  used.  Exclude 
maintenance  supplies  and  expenses. 

Note  : — If  coal  gas  or  water  gas  or  both  arc  also  produco'd  at  the  works  and 
all  such  product  is  purified  after  mixture,  the  total  cost  of  purification  supplies 
and  expenses  will  be  apportioned  over  the  corresponding  accounts  of  the  respec- 
tive production  departments. 

Note: — This  account  is  included  in  the  account  Miscellaneous  Purchased  Gas 
Supplies  and  Expenses  in  class  B. 


Uniform  Accounts— Gas  Utilities.  35 

steam. 

The  cost  of  producing  steam  is  described  in  the  coal  gas  Steam 
Account. 

Charge  to  this  account  the  proportion  of  the  total  co-t  of  steam 
representing  the  amount  of  steam  used  in  the  production  operations 
in  connection  with  purchased  gas. 

NOTK  : — This  account  is  included  in  the  account  Miscellaneous  Purchased  Has 
iSiipplies  and  Expenses  in  class  B. 


Miscellaneous  Purchased  Gas  Supplies  aud  E.vpeiises. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex- 
penses incurred  at  the  purchased  gas  production  works  not  directly 
chargeable  to  any  of  the  preceding  production  accounts.  This  in- 
cludes such  items  as  gas  and  electricity  used  at  the  works  for  gen- 
eral lighting,  supplies  and  materials  used  at  the  storage  holders  at 
works,  water  for  general  purposes,  laboratory  apparatus  and  supplies-, 
ice,  brooms,  lubricants,  etc.,  and  works  stationery,  telephones,  etc., 
if  it  is  desired  to  distribute  such  expenses.  Exclude  maintenance 
supplies  and  expenses. 

XoTi:  : — This  account  is  included  in  lln'  iiccount  \Hs,-<  lldiicoi/s  I'lin-hannl  Gas 
iSiipplics  and  Expenses  in  class  B. 


Maintenance  of  Purchased  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  purcliased  gas  production  apparatus^  including 


36  RailrOxVd  Commission  of  Wisconsin. 

collection  mains  and  pumping  apparatus,  purifying  apparatus,  ex- 
hausters, conveying  machinery,  condensers,  piping  at  works,  electric 
and  compressed  air  equipment,  etc. 

NoTi: : — If  ccal  gas  or  water  gas  or  both  are  also  produced,  the  cost  of  ro'- 
l)airing  equipraent  which  is  used  for  the  joint  benefit  of  the  different  kinds  of 
«as  will  be  .•ii)i)ortioned  over  the  corresponding  maintenance  accounts  of  the 
respective  production   dei^artments. 


Maintenance  of  Purchased  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairs  to  buildings,  fixtures  and  grounds  used  exclusively 
for  production  processes  in  connection  with  purchased  gas,  as  con- 
densing or  purifying  buildings,  outbuildings,  tool  house,  and  appur- 
tenant fences,  sidewalks,  lawns,  etc. 

Note  : — If  coal  gas  or  water  gas  or  both  are  also  produced  at  the  works,  the 
cost  of  repairing  those  buildings,  fixtures  and  grounds  which  arc'  used  for  the 
joint  benefit  of  the  difl:erent  departments  will  be  apportioned  over  the  corre- 
sponding accounts  of  the?  respective  production  departments. 


Uniform  Accounts— -Gas  Utilities.  3V 


D.  Gasoline  and  Acetylene  Production. 

Operating  Labor. 

Charge  to  this  account  all  salaries  and  wages,  including  superin- 
tendence, for  operating  labor  in  and  about  the  gas  plant  in  the 
process  of  gas  production.     Exclude  maintenance  labor. 


Carbide  and  Gasoiiiie. 

Charge  to  this  account  the  cost  of  all  carbide  and  gasoline  in 
storage  at  plant,  including  the  invoice  cost,  freight,  cartage,  etc. 
tredit  the  appi-opriate  stcck  account  with  the  material  as  used. 


Miscellaneous  Supplies  and  Expense*. 

Charge  to  this  account  the  cost  of  all  operating  supplies  consumed 
and  expenses  incurred  (other  than  labor)  in  the  production  of  gas. 
This  may  include  such  items  as  water  for  gas  and  general  purposes, 
small  hand  tools,  lubricants  and  waste,  etc.  Exclude  maintenance 
supplies  and  expenses. 


88  Railroad  Commission  of  WiscoNsiisf. 

Repairs  to  Gas  Making  Apparatus. 

Charge  to  this  account  all  expenres  for  labor  and  material  in- 
curred in  repairing  gas  making  apparatus,  embracing  such  items  as 
piping  at  works,  pumps,  etc. 


Repairs  to  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  buildings  and  structures  used  for  the  produc- 
tion of  gas.  The  repairs  to  buildings,  fixtures  and  grounds  used 
jointly  for  production  and  other  purposes  will  be  apportioned,  charg- 
ing to  the  appropriate  maintenance  accounts  the  proportion  charge- 
able thereto. 


E.   Steam  Generation    (Apportionment  Account). 

Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  connec- 
tion with   the  generation  of  steam.      This  account  will  be  charged 


Uniform  Accounts—  Gas  Utilities.  39 

with  the  salaries  of  superintendent  of  boiler  house,  boiler  house 
foremen,  firemen,  helpers,  shovelers,  weighers,  feed-pump  men, 
stokers,  water  purification  labor,  blowing  flues,  cleaning  boilers, 
labor  employed  at  the  boiler  plant  in  handling  coal  and  ashes, 
boiler  plant  janitors,  watchmen,  etc.  If  the  general  superintendent 
of  the  power  plant  has  charge  of  the  boiler  plant,  a  proportion  of 
his  salary  will  be  charged  to  this  account.  Exclude  maintenance 
labor. 


Fuel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil, 
gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for 
storage.  This  includes  the  invoice  cost  of  the  fuel,  freight,  switch- 
ing, demurrage,  cost  of  unloading  from  cars  or  boats  to  wagons 
and  cartage  to  point  of  delivery  at  the  plant  for  storage. 

Credit  the  Fuel  i^tnck  account  with  fuel  as  used. 


Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for 
boiler  feed  and  condensing  purposes.  If  water  is  purchased,  charge 
at  the  contract  price  or  the  meter  rate.  If  water  is  pumped  by  the 
accounting  utility,  charge  here  the  cost  of  pumpage.  Water  for  fire 
protection  and  general  purposes  should  not  be  charged  to  this  ac- 
count. 


40  Railroad  Commission  of  Wisconsin. 

Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  at  the 
boiler  plant  not  chargeable  to  the  preceding  accounts,  as  boiler  room 
records,  boiler  compounds,  boiler  inspection,  water  purification  sup- 
plies and  expenses,  water  for  fire  protection  and  general  use,  light 
and  heat  at  the  boiler  plant,  nose,  packing,  gaskets,  boiler  hand 
tools,  lubricants,  gauge  glasses,  etc. 


Maintenance  of  Hoilers  and  Boiler  Auxiliary  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  used 
in  repairing  furnaces  and  boilers,  special  boiler  foundations  and  set- 
tings, iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe,  in- 
jectors, economizers,  water  heaters,  superheaters,  valves,  grates, 
flues,  mechanical  stoker  equipment,  boiler  room  piping  from  the 
boiler  to  the  engine  throttle  valve,  steam  exhaust  system,  boiler 
water  supply  mains,  pumping  equipment  and  similar  auxiliary  equip- 
ment. 

Note  .-—This  account  is  includecl  in  tlio  account  Maintenance  of  Boiler  Plant 
Equipment  in  class  B. 


Maintenance  of  Coal  and  Ash  Handling  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  in- 
curred in  repairing  coal  and  ash  conveyors  in  the  boiler  plant,  em- 
bracing trolley  and  cable  towers,  crushers,  belt  links,  wheels,  chutes 
and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts,  chains, 
etc. 

Note  :— I'his  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Equipment   in  class  li. 


Uniform  Accounts— GxVs  Utilities.  41 

Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expense  of  labor  and  material  incurred 
in  repairs  to  buildings,  fixtures  and  grounds,  including  permanent 
foundations  for  apparatus,  used  exclusively  for  the  generation  of 
steam.  If  the  boiler  plant  equipment  is  housed  in  one  of  the  gen- 
eral works  buildings,  the  repairs  to  such  buildings  will  be  appor- 
tioned so  as  to  charge  to  this  account  the  proper  proportion  of  the 
total  cost  of  repairs  to  such  jointly  occupied  buildings. 


F.  Gas  Production    (Apportionment  Account). 

Gas  Utility  Proportion  of  Total  Production. 

Charge  this  account  with  the  proportion  of  the  total  cost  of  gas 
produced  which  is  chargeable  to  the  gas  utility.  This  account  will 
be  raised  by  those  plants  operating  two  or  more  utility  services,  or 
commercial  transactions  in  connection  with  a  utility  service,  which 
are  using  a  portion  of  the  total  gas  produced.  In  such  cases  the 
production  accounts  as  prescribed  will  be  opened,  the  entire  group 
of  such  accounts  being  regarded  as  an  apportionment  account  and 
the  total  cost  of  gas  produced  will  be  apportioned  over  the  several 
utilities  or  departments  making  a  demand  for  gas,  charging  to  this 
account  the  total  proportion  of  gas  produced  iwoperly  chargeable  to 
the  gas  utility. 


42  Railroad  Commission  op  Wisconsin. 


II.  DISTRIBUTIOX. 

Labor  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  operating  labor  employed  in  removing 
and  resetting  meters  on  the  premises  of  the  consumers,  and  placing 
meter  connections  in  the  course  of  the  regular  and  periodical  inspec- 
tion of  such  meters.  Where  such  work  is  performed  by  regular 
meter  maintenance  men,  their  time  should  be  apportioned  accord- 
ingly.    Exclude  maintenance  labor. 

NOTK  : — The  cost  of  the  original  setting  of  eacli  meter,  including  one  sot  of 
connections,  will  be  cliarged  to  tlie  Meter  Construction  Account^  If  it  is  the 
policy  of  the  utility  to  capitalize  such  original  setting. 

Note  : — This  account  Is  included  in  the'  account  Distribution  System  Operat- 
ing Labor  in  class  B  and  class  C. 


Street  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
street  department.  This  includes  labor  pumping  drips,  taking  street 
pressure,  operating  district  governors,  repairing  street  department 
tools,  clerical  salaries  for  the  street  department  and  miscellaneous 
street  department  operating  labor.      Exclude  maintenance  labor. 

NOTK  : — This  account   is  included   in   the'  account  Distribution  Si/stcm   Operat- 
ituj  Labor  in  class  15  and  class  C. 


Uniform  Accounts-^ Gas  Utilities.  43 

Meter  and  Fitting  Department  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
meter  shop  and  fitting  department.  This  includes  the  salaries  and 
wages  of  meter  shop  clerks,  employes  keeping  shop  records,  and  all 
operating  labor  in  the  meter  shop  or  department  not  properly 
chargeable  to  the  accounts  Labor  Removing  and  Resetting  Meters  and 
Maintenance  of  Meters.     Exclude  maintenance  labor. 

Note  : — This  account  is  included  in  the'  account  Diatrihution  Su>ifcui   Opcral- 
iiKj  Lahor  in  class  B  and  class  C. 


Customers'  Premises  Expenses. 

Charge  this  account  with  all  labor  and  material  required  for  ad- 
justing general  complaints,  clearing  out,  changing  or  adjusting  house 
piping,  gas  fixtures,  burners  or  any  portion  of  the  consumers'  prop- 
erty beyond  the  meter,  including  the  cost  of  new  pillars,  tips,  burn- 
ers or  any  appliances  or  devices  put  in  to  better  the  service,  and  not 
properly  chargeable  to  repairs;  investigating  reports  of  poor  service 
or  large  bills,  including  taking  pressure  on  complaints;  labor  placing 
clock  meters  and  changing  meters  for  request  tests;  and  inspecting 
and  testing  new  pipe,  including  car  fare,  meals,  etc.,  of  the  in- 
spectors on  such  work. 

XOTK: — Repairing  leaks  in  meters  and  connections  will  be  charged  to  Main- 
linance  of  Meters  Account. 

Note: — Labor  taking  pressure  for  street  department  will  be  charged  to 
t<trcct  Department  Lahor  Account. 

Note  : — This  account  is  included  in  the  account  Distribution  System  SupuUc.s 
uti'J  Expenses  in  class  C. 


I'liinping  Gas. 

Charge  this  account  with  all  expenses  incurred  in  connection  with 
pumping  gas   through   the  mains   or  distribution  system,   pumping 


44  Railroad  Commission  of  Wisconsin. 

gas  into  high  pressure  mains  for  equalization  and  reinforcing  pres- 
sure, including  inspection  and  regulation  of  the  booster  governors. 
NOTK  : — This  account  is  included  in  the  account  Distribution  System   Supplies 
and  Expenses  in  class  1>  and  class  C. 


Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  of 
tne  street  department.  This  includes  tools  used  in  such  department, 
pumping  drips,  office  supplies  and  expenses  of  this  department,  ex- 
pense of  taking  pressures,  expense  of  operating  district  governors 
and  miscellaneous  street  department  supplies  as  gas  bags,  water 
hose,  lanterns,  etc.     Exclude  maintenance  supplies  and  expenses. 

NoTio  : — This  account  is  included  in  the  account  Distribution  System  Supplies 
(ind  Expenses  in  class  B  and  class  C. 


Meter  and  Fitting  Department  Operating  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses  in- 
curred in  the  operation  of  the  meter  and  fittings  department.  Do 
not  charge  with  labor  expense.  Expenses  such  as  light,  fuel,  gas  and 
electricity  used  for  operating  machinery  and  for  testing  in  this 
department  and  hand  tools  of  workmen  will  be  charged  to  this 
account.  This  account  should  include  all  expenses  connected  with 
the  meter  department  not  included  in  the  account  Meter  and  Fitting 
Department  Labor  and  Labor  Removing  and  Resetting  Meters.  Ex' 
elude  maintenance  supplies  and  expenses. 

Note  : — This  account  is  included  in  the  account  Distribution  Sys:^m  Supplies 
and  Expenses  in  cl.iss  B   and  class  C. 


tl^tiFOftM  AcCOtJNTS-^  GrAS  tJTILrtllig.  45 

Maintenance  of  Mains. 

Charge  this  account  with  the  expenses  for  all  labor  and  material 
used  in  repairing,  overhauling,  changing  position  of  or  replacing 
gas  mains,  including  pumping  mains,  booster  mains,  and  distribu- 
tion mains.  This  account  covers  such  items  as  seeking  and  repair- 
ing leaks,  repairing  pipes  or  removing  and  replacing  worn  sections 
and  fittings,  caulking,  protecting  exposed  parts  of  undermined  mains, 
digging  and  bracing  in  connection  with  such  work,  repaving  and  re- 
pairing street  governors  and  man-holes,  etc.  Credit  the  proper  store 
room  account  with  store  room  value  of  the  pipes  and  fittings  charged 
to  this  account. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Distribution 
System  in  class  C. 


Maintenance  of  Services. 

Charge  this  account  with  the  expenses  for  all  labor  and  material 
incurred  in  repairing,  overhauling  and  changing  positions  of  gas 
service  connections.  This  covers  such  items  as  seeking  and  repairing 
leaks,  thawing  services,  cleaning  and  blowing  out  services,  repairing 
and  renewing  service  pipes  to  meters,  including  stop-cocks,  service 
boxes  and  the  cost  of  repairing  the  same.  Changing  and  extending 
old  service  pipes  to  put  meters  in  better  location  will  be  charged  to 
this  account.  Extending  new  services  to  give  better  location  for 
meters  will  be  charged  to  the  construction  account  Services. 

NOTE  : — This  account  is  Included  in  the  account  Maintenance  of  Distribution 
System  in  class  C. 


Maintenance  of  Meters. 

Charge  to  this   account   all   expenses  for   labor   and  material   in 
repairing  meters  and  hduse  governors,  including  readjusting,  paint- 


46  Railroad  Commission  of  Wisconsin. 

ing,  new  discs,  diaphragms,  testing  and  repairing  old  meters,  re- 
pairing and  replacing  old  connections,  meter  fittings,  etc.,  meter 
unions,  cocks  and  piping,  changing  meters  for  routine  tests,  etc. 
The  average  cost  of  one  set  of  meter  connections  shall  be  charged 
to  the  construction  account  Meters,  if  it  is  the  policy  of  the  utility  to 
capitalize  such  original  setting  cost. 

note: — This  account   is  included  in  the  account  Maintenance  of  Distribution 
System  in  class  C. 


Maintenance  of  Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds  devoted  exclusive- 
ly to  the  distribution  system. 

Note  : — This  account   is  included  in  the  account  Maintenance  of  Distribution 
System  in  class  C* 


III.  MUNICIPAL  CONTRACT  LIGHTING. 

Labor,  Lighting  and  Extinguishing. 

Charge  this  account  with  the  salaries  and  wages  of  all  persons 

employed  in  the  lighting  and  extinguishing  of  lamps  included  in  the 

municipal  contract  lighting  system.     Where  this  service  is  performed 

by   others   under   contract   for   the   company,   this   account   will   be 

charged  with  the  contractor's  bill. 

NOTE: — This  account  Is  included  in  th^  account  Municipal  Contract  Lighting 
Operating  Labor  in  class  B  and  class  C. 


tlmrofeM  Accoui^ts— Gas  U'r|fLi'ri,^§,|^^'  47 

Labor  Inspecting  and  Cleaning.  l'„. 

Charge  this  account  with  the  salaries  and  wages  of  all  persons 
employed  in  inspecting  and  cleaning  lamps  and  lamp  equipment 
embraced  in  the  municipal  contract  lighting  system.  This  includes 
the  salaries  and  wages  of  lamp  cleaners,  persons  engaged  in  inspefct- 
ing  and  supervising  the  operation  of  the  contract  lighting  system, 
patrolling  and  reporting  on  re-lights  and  discontinues,  and  watching 
the  hours  of  lighting  and  extinguishing.     Exclude  maintenance  labor. 

NOTK  : — This  account  is  included  in  tliC  account  Municipal  Contract  Lighting 
Operating  Labor  in  class  B  and  class  C. 


Labor  Resetting  and  Removing  Municipal  Contract  Lamjps. 

Charge  this  account  with  the  labor  employed  in  resetting  and 
removing  all  lamps  and  lamp  equipment  embraced  in  the  municipal 
contract  lighting  system,  as  ordered  by  municipal  authorities.  Ex- 
clude maintenance  labor. 

Note  : — The  removal  or  replacement  of  any  equipment  made  necessary  by  its 
worn  condition  will  not  be  charged  to  this  account  but  to  the  account  Main- 
tenance of  Municipal  Contract  Lighting  System. 

Note  : — The  cost  of  the  original  setting  of  any  part  of  the  municipal  contract 
lighting  system  will  be  charged  to  the  Construction  Account,  Municipal  Contract 
Lighting  System. 

NOTE  : — This  account  is  included  in  the^  account  Municipal  Contract  Lighting 
Operating  Labor  in  class  B  and  class  C. 


48  Railroad  Commission  of  Wisconsin. 

Ilentals. 

Charge  this  account  with  all  rentals  paid  on  apparatus  or  equip- 
ment constituting  a  part  or  all  of  the  municipal  contract  lighting 
system. 

Note: — This  account   is  included  in   the  account  Munuipul   Contntct  Lighting 
Supplies  and  Expenses  in  class  B  and  class  C. 


Miscellaneous  Municipal  Contract  Lighting  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  and 
expenses  other  than  rentals  incurred  in  the  operation  of  the  munic- 
ipal contract  lighting  system.  Exclude  maintenance  supplies  and 
expenses. 

Note: — This  account   is  included  in  the  account  Municipal   Contract  Lighting 
Supplies  and  Expenses  in  class  B  and  class  C 


Maintenance  of  Municipal  Contract  Lighting  System. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  refitting  stand-»pipes,  cleaning  service  pipes,  cutting  off 
services,  recaulking  columns,  removing  and  resetting  decayed  and 
worn  posts,  painting  and  refitting  columns,  straightening  posts  and 
all  other  work  of  similar  character  necessary  to  maintain  the  munic- 
ipal contract  lighting  system  to  the  degree  of  efficiency  required  by 
the  municipal  ordinances.  This  account  will  also  be  charged  with 
the  cost  of  repaving  necessitated  by  openings  in  connection  with  the 
above  work. 


Uniform  Accounts— Gas  Utilities. 


49 


IV.  COMMERCIAL. 

Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  department 
employes,  from  the  taking  of  applications  for  gas  service  to  the 
depositing  of  proceeds  from  collection  in  the  bank.  This  includes 
not  only  the  salaries  of  employes  whose  entire  time  is  engaged  in 
the  collection  department,  but  the  proper  proportion  of  the  salaries 
of  employes  who  are  partly  engaged  in  other  departments.  Charge 
also  with  fees  and  commissions  paid  for  collecting  bills. 

Note  : — This  account  is  included  in  the  account  Collection  Expenses  in 
class  B. 

^     NoTK : — This    account    is    included    in    the?   account    Commercial    Expenses    In 
class  .C. 


Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter  readers 
and  employes  engaged  in  delivering  bills  for  gas. 

Note  : — This  account  is  included  in  the  account  Collection  Expenses  In 
class  B. 

Note  : — This  account  is  included  in  the'  account  Commercial  Expenses  in 
class  C. 


Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  gas 
utility  collection  office,  not  otherwise  provided  for,  including  supplies 
and  expenses  of  outside  collectors  and  meter  readers.  Stationery, 
stamps,  etc.,  and  surety  bonds  of  collection  department  employes  will 
also  be  charged  to  this  account  if  it  is  desired  to  distribute  such 
expenses. 

30unt    is    included     in    the    account    Collection    Expenses    In 


Note  : — Thi 
class  B. 

XOTK  :— Thi 
class  C. 

4 


account    is    included    in    the    account    Comnicrcigl    Expenses    in 


50  Railroad  Commission  of  Wisconsin. 

Uncollectible  Accounts   (Reserve  Charge). 

Charge  to  this  account  each  month,  making  a  corresponding  credit 
to  the  JJncollectihle  Accounts  Reserve^  an  amount  which  is  estimated 
by  its  uniform  application  throughout  the  year  will  yield  to  such  re- 
serve fund  an  amount  sufficient  to  cover  all  accounts  for  gas  service 
which  become  uncollectible  and  are  charged  to  the  reserve  account 
because  of  the  removal  of  the  debtor  beyond  the  jurisdiction  of  the 
^tate,  the  operation  of  the  Statute  of  Limitations,  discharge  in  bank- 
ruptcy, or  for  any  other  sufficient  reason  after  diligent  effort  to 
collect. 

Note  : — This  account  is  included  in  the  account  Collection  Expenses  in  class  B. 

Note  : — This  account  is  included  in  the?  account  Commercial  Expenses  in 
class  C. 


Promotion  of  Business  Salaries  and  Commissions. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
whose  services  are  devoted  to  the  promotion  and  extension  of  the 
gas  utility  business,  including  canvassers,  solicitors,  demonstrators, 
distributors  of  circulars  and  advertising  material;  also  commission 
paid  to  canvassers,  solicitors  and  dealers  for  the  introduction  and 
sale  of  gas  appliances,  etc. 

Note  : — This  account  is  included  in  the  account  Promotion  of  Business  Ex- 
penses in  class  P>. 

Note  : — This  account  is  included  in  the?  account  Commercial  Expenses  in 
class  C. 


Promotion  of  Business  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  supplies  used  and  expenses 
incurred  by  the  gas  promotion  of  business  department.  This  in- 
cludes office  stationery  and  supplies,  if  distributed,  and  expenses  of 
advertising  in  newspapers  and  periodicals,  the  cost  of  advertising 


tJNiFOiiM  Accounts— Gas  Utilities.  51 

by  means  of  posters,  dodgers,  handbills,  circulars,  car  signs,  book- 
lets and  all  related  expenses,  also  the  cost  of  materials  and  expenses 
of  demonstration  and  exhibitions. 

Note  : — This  account  does  not  include  any  e-xnenses  incurred  for  increasing 
the  sale  of  residuals,  which  expenses  will  be  charged  to  the  appropriate  Resid- 
uals Expense  Account. 

Note  : — This  account  is  included  in  the  account  rromoHon  of  Business  Ex- 
venses  in  class  B. 

Note: — This  account  is  included  in  the"  account  Commercial  Expenses  in 
class  C. 


V.  GENERAL. 

Salaries  of  General  OflBlcers. 

Charge  this  account  with  the  salaries  of  general  officers,  including 
the  president,  vice-presidents,  general  manager,  secretary,  treasurer, 
comptroller,  auditor,  and  all  other  oflRicers  whose  jurisdiction  extends 
over  the  entire  business  and  whose  services  are  not  chargeable  to 
any  particular  department. 

NOTE : — This    account   is    included   in    the    account    Oencral    Office    Salaries    in 
class  B  and  class  C. 


Salaries  of  General  Office  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and  assistants 

connected  with  the  general  offices,  except  such  as  may  be  directly 

engaged   in   other   departments,   in   which   case  their  compensation 

should   be   charged    to   such   department   directly.      Where   general 

office    clerks    also    perform    services    for    other    departments,    their 

compensation  will  be  apportioned  accordingly"  and   charged  to  the 

respective  departmental  accounts. 

NOTE : — This    account    is    included    in    the    account    General    Office    Salaries    in 
class  B  and  class  C. 


§2  Railroad  CoMMissioN  of  Wisconsin. 

General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  oflfices  of  th6 
gas  utility. 

Note  : — This  account  is  included  in  the  account  General  Office  Supplies  and 
Expenses  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Miscellaneous  General  Ex- 
p<  )iscK   ill  class   C. 


Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  ex- 
penses, newspapers  and  periodicals,  messenger  and  janitor  service, 
directories,  telegrams,  exchange  on  remittances,  etc.  Charge  also 
with  the  cost  of  books,  stationery,  telephone,  etc.,  if  it  is  desired  to 
distribute  such  expenses. 

Note  : — This  account  is  included  in  the  account  General  Office  Supplies  and 
Expenses  in  class  B. 

NOTE : — This  account  is  included  in  the  account  Miscellaneous  General  Ex- 
penses in  class  C. 


Law  Expenses— General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
connection  with  the  defense  and  settlement  of  injury  and  damage 
claims.  Charge  with  salaries  and  expenses  of  counsel,  solicitors  and 
general  attorneys,  their  clerks  and  attendants,  etc.  Charge  also  with 
the  cost  of  law  books,  printing  briefs,  legal  forms,  testimony,  reports, 
fees  and  retainers  ,of  general  counsel  and  attorneys,  court  costs,  and 
payments  of  specific  notarial   and  witness  fees,  expense  of  taking 


Uniform  Accounts— Aj as  Utilities.  53 

depositions  and  other  general  law  and  court  expenses.  Expenses  of 
arbitrators  of  disputed  points  will  also  be  charged  to  this  account. 

Note  : — Salari(  s.  foos  and  n^tainers  of  counsel  and  attornoys  cngago'd  in  the 
c'efcn^^e  and  settlomont  of  injury  and  damago'  suits  will  bo  charged  to  the  ac- 
count  Injuries  and  Damages. 

NOTK : — This  account  is  included  in  the  account  Miscellaneous  General  Ex- 
penses in  class  C. 


Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general  ex- 
penses, embracing  such  items  as  publishing  annual  reports  in  news- 
papers, advertising  notices  of  stockholders'  meetings,  dividend  no- 
tices and  other  corporate  and  financial  notices  of  a  general  char- 
acter; traveling  expenses  of  the  general  officers  and  others  connected 
with  the  general  office,  association  dues,  expenses  attending  conven- 
tions and  meetings;  subscriptions,  donations  and  gratuities;  fees  of 
transfer  agents,  registrars  of  stock  and  fiscal  agents;  directors'  fees, 
and  contingent  expenses  of  management  not  otherwise  provided  for. 


Railroad  Commission  Expenses. 

Charge  this  account  with  all  fees,  retainers  and  expenses  of  coun- 
sel, solicitors,  attorneys,  clerks,  attendants,  expert  witnesses,  and 
others  whose  services  are  secured  in  the  defense  and  prosecution  of 
all   petitions  and   other   transactions   before   the   Railroad   Commis- 


54  Railroad  Commission  op  Wisconsin. 

sion  of  Wisconsin.  Expenses  which  are  made  necessary  by  rules, 
regulations  and  orders  of  the  Commission,  as  improvement  of  service, 
additional  inspection,  etc.,  will  not  be  charged  to  this  account,  but 
to  the  appropriate  departmental  operating  expense  account. 

XoTE  : — This   account    is    incUulod    in    the  "account   MisccUaneous    General   Ex- 
/<' /(Ncs   in  cImss   C. 


Maintenance  of  (Jeneral  Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  equipment,  including  fur- 
niture and  furnishings,  office  apparatus  and  appliances. 

NoTK  : — This  account  is  included  in  the  account  Maintenance  of  General  Office 
I'lapertij  in  class  C. 


Maintenance  of  Cenoial  Office  ISuildings,  Fixtures  and  Grounds. 

Cnarge  this  account  with  the  expense  of  all  labor  and  material 

incurred  in  the  repair  of  the  general  office  buildings,  fixtures  and 

grounds,  including  elevators,  vaults,  heating  and   lighting  fixtures, 

and  appurtenant  sidewalks,  lawns,  fences,  drives,  etc. 

Note  : — This  account  is  included  jn  the  account  Maintenance  of  General  Office 
f'rnpcrt.ii  in  class  C, 


Uniform  Accounts— Gas  Utilities.  55 


VI.  UNDISTRIBUTED. 

The  undistributed  accounts  included  in  this  group  may  b'e  treated 
as  ledger  accounts  and  the  total  charges  so  shown  in  the  annual 
report  to  the  Railroad  Commission,  or  the  reporting  utilities  may 
distribute  the  total  of  the  accounts  over  certain  of  the  other  depart- 
mental operating  expense  accounts,  charging  the  latter  with  such 
proportions  of  the  total  of  each  undistributed  account  as  appears 
reasonable  and  just  in  the  premises.  Wherever  these  accounts  are 
distributed  over  the  accounts  for  whose  benefit  the  expenses  have 
been  Incurred,  the  details  of  such  clearing  operations  shall  be  re- 
ported in  the  annual  report  to  the  Railroad  Commission,  showing 
the  total  of  each  of  the  distributed  accounts,  the  accounts  into 
which  they  were  closed,  together  with  the  amount  closed  into  such 
accounts,  in  order  that  such  amounts  may  be  deducted  by  the  Rail- 
road Commission  for  purposes  of  analytical  comparison. 


Injiiries  and  Damages. 

Charge  this  account  with  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  charging  with  the  cost  of  re- 
Ftoring  the  property  less  insurance  or  legal  damages  allowed,  and 
with  all  expenses  incident  to  injury  and  death  to  employes  and  other 
persons  for  whose  injury  or  death  the  utility  is  held  liable  or  in  the 
settlement  of  which  claim  allowances  are  made.  This  embraces 
judgments  for  damages  and  plaintiff's  court  costs;  proportion  of 
salaries  and  expenses  or  fees  of  physicians  and  surgeons,  expenses  of 
undertakers,  nurses  and  hospital  attendants;  medical  and  surgical 
appliances;  contributions  to  hospitals;  transportation  of  injured 
persons;  and  wages  and  salaries  paid  to  employes  while  di?abled. 
The  salaries  and  expenses  of  the  utility's  claim  agents,  adjusters, 
and  their  assistants,  will  be  charged  to  this  account.  The  compensa- 
tion of  general  solicitors  aild  counsel  of  the  utility  or  other  attorneys 
while  engaged  in  the  defense  and  settlement  of  damage  suits  will  b^ 


56  Railroad  Comm!ssion  of  Wisconsin. 

charged  to  this  account.  If  it  is  desired  to  open  an  Injuries  and 
Damages  Reserve  and  to  make  charges  against  operating  expenses  on 
account  of  the  injuries  and  damages  on  some  arbitrary  basis,  the 
amount  so  charged  shall  be  credited  to  the  account  Injuries  and 
Damages  Reserve,  and  the  actual  expenditures  for  the  purpose  above 
enumerated  shall  be  charged  against  such  reserve  account. 

Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  fol- 
lowing expenses: 

a.  Injuries  to  Persons. 

h.  Damages  to  Property. 

Where  such  subdivisions  are  not  made,  the  charges  to  this  account 
should  be  so  made  as  to  admit  of  their  separation  over  such  two 
subdivisions  when  called  for  by  the  Railroad  Commission. 

XoTK : — This  account  is  included  in  the  account  Un<listiihii1cd  Expenses  m 
class  C. 


Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 

for   fire,  casualty,   boiler,   fidelity,  burglar  and   all  other  insurance. 

If  it  is  desired  to  open  an  Insurance  Reserve,  all  amounts  set  aside 

for    insurance   and    charged   against   operating   expenses    should   be 

credited  to  tuch  Insurance  Reserve. 

XoTi: : — This    account    is    incltidiMl    in    the   accciint    VmHstrihucd    Expenses    in 
class  C. 


Uniform  Accounts— Has;  T>u.tties.  57 

Stationery  and  Printing. 

Charge  to  this  account  all  expenses  for  stationery  and  printing, 
stationery  supplies  and  postage,  blanks,  books,  records,  etc.,  except 
as  hereinafter  provided  for.  The  cost  of  printing  briefs  and  other 
legal  i)apers  should  be  charged  to  the  account  Law  Expenses — General 
or  Injuries  and  Damages. 

XoTi:  :-  'IMils  .•icfndnt  is  iix-liKlcd  in  llic  !icc<iim!  rnilis/rihn'cd  Kxi)r)is(s  in 
class  C. 


Operation  cf  Stores  Bepai  tnient. 

Charge  this  account  with  the  total  expense  incurred  in  operating 
the  gas  utility's  stores  department,  including  salaries  and  wages  of 
purchasing  agent  and  his  staff,  stockkeeper  and  his  staff,  clerks  and 
other  employes  in  the  stock  rooms  and  storage  yards,  and  such 
expenses  as  store  room  and  store  yard  rent,  light,  heat,  etc. 

NoTK : — This    jicroimt    is    iiiciiitli'd    in    the   account    Vndistribuied   Expenses   in 
class  C. 


Maintenance  of  Stores  Department  Equipment. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re^ 
pairing  any  equipment  of  the  gas  utility  storage  department  other 
than  stores  buildings,  fixtures  and  'grounds.  Charge  with  the  cost 
of  repairs  to  loading  and  unloading  machinery,  cranes,  derricks, 
hoists,  conveying  apparatus,  etc. 

Note  : — This    account    Is    included   in    tlic   account    Vndisinhu'cd   Expenses    in 


58  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Stores  Department  Buildings,  Fixtures  and  Grounds 

Charge  this  account  with  all  labor  and  expenses  incurred  ir 
repairing  stores  department  buildings,  fixtures  and  grounds,  includ- 
ing store-houses,  docks,  wharves,  coal  sheds,  etc. 

Xt)TK  :— This   mccouiU    is    includt'd    in     llio     .-iccount    Indistribiiicd   Expenses    in 
class  C. 


in 


Operation  of  Utility  Equipment. 

Charge  this  account  with  all  expenses  incurred  in  operating  utility- 
equipment,  including  salaries  and  wages  of  stable  employes,  drivers, 
teamsters,  chauffeurs,  employes  operating  industrial  tramways  and 
other  utility  apparatus,  together  with  such  expenses  as  water  for 
stable  use,  feed,  bedding,  axle  grease,  blankets,  shoeing  horses,  ex- 
pense of  stabling,  gasoline,  kerosene,  and  other  equipment  supplies 
of  a  similar  character. 

NoTK  : — This  nccount;  is  inoliulcd  in  llie  ficc-onnt  TluJiftlrlhnleil  J].vi)<iisrn  in 
class  C. 


Maintenance  of  Utility  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  wagons,  drays,  trucks,  harnesses,  automobiles, 
bicycles,  motorcycles,  industrial  tramways  and  other  utility  equip- 
ment, and  cost  of  horses  purchased  to  replace  others  lost  by  death 
or  worn  out  in  service,  unless  it  is  the  policy  to  replace  horse 3 
through  the  Depreciation  Reserve. 

NoTK  : — This  account  is  included  in  the  account  Iiulisinhiifcd  Expenses  in 
class  C. 


Uniform  Accounts— Gas  Utilities.  59 

Maintenance  of  Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairing utility  equipment  buildings,  fixtures  and  grounds,  including 
stable?,  barns,  utility  equipment  storage  structures,  stable  yards, 
fences,  etc. 

NoTK  : — This  account   is   inchitk'd    iu     flie    account    I'luHtiiribulctl   Ej-ptusts   in 
class  C. 


DEPRECIATION. 

Every  public  utility  shall  carry  a  proper  and  adequate  Depreciation 
Reserve  to  cover  the  full  replacement  of  all  tangible  capital  in  service. 
There  shall  be  opened  a  Depreciation  Account  to  which  shall  be  charged 
monthly,  crediting  the  Depreciation  Reserve,  an  amount  equal  to 
one-twelfth  of  the  estimated  annual  depreciation  of  the  tangible 
capital  in  service  of  the  utility,  or  as  near  that  amount  as  the 
finances  of  the  property  will  permit.  Tangible  capital  comprises  all 
land  and  its  improvements  and  all  interest  in  land  the  term  of  en- 
joyment of  which  is  one  year  or  more  from  the  date  of  grant,  build- 
ings and  structures  and  all  equipment  and  apparatus  used  and  useful 
in  the  generation,  distribution  and  sale  of  gas  and  having  an  ex- 
pectation of  life  in  service  of  more  than  one  year.  Hand  and  other 
small  portable  tools,  because  of  their  liability  to  loss  and  theft,  are 
to  be  treated  as  part  of  the  operating  expenses  of  the  year  in  which 
they  were  purchased.  The  estimate  here  required  shall  be  made 
upon  a  rule  designed  to  effect  by  its  uniform  application  during  the 
life  of  the  tangible  capital  in  service,  a  charge  into  operating  expenses 
of  the  total  original  cost  of  such  capital,  less  its  salvage  or  scrap 
value  upon  retirement. 

When  any  building,  structure,  machine,  facility  or  unit  of  equip- 
ment which  at  the  time  of  its  construction  or  installation  was  classi- 
fied as  tangible  capital  becomes  through  wear  and  tear  economically 
irreparable,  the  substitute  therefor,  having  substantially  no  greater 
capacity  than  the  unit  for  which  it  was  substituted,  shall  be  charged 
to  the  Depreciation  Reserve  Account. 

Whon.  however,  the  building  structure,  machine,  facility  or  unit 


60  Railroad  Commission  of  Wiscok!i>i>f. 

substituted  has  a  substantially  greater  capacity  than  that  for  which 
it  was  substituted,  the  cost  of  the  substitution  of  one  of  the  same 
capacity  as  the  unit  replaced  shall  be  charged  to  the  Depreciation 
Reserve  Account,  and  the  remaining  cost  of  the  actual  substitution 
shall  be  charged  to  the  appropriate  Construction  and  Equipment  AC' 
count.  The  details  of  the  deduction  on  account  of  Depreciation  and 
the  basis  thereof  will  be  called  for  in  the  annual  report  to  the  Rail- 
road Commission. 


CONTINGENCIES  (EXTRAORDINARY). 

When  the  property  of  the  gas  utility  is  visited  by  an  extraordinary 
casualty  of  such  a  nature  as  to  be  beyond  anticipation  through  the 
exercise  of  ordinary  and  reasonable  prudence,  and  of  such  a  nature 
as  not  to  be  contained  in  the  provision  for  depreciation,  as  earth- 
quakes, floods,  cyclones,  etc.,  resulting  in  irreparable  damage,  there 
may  be  charged  to  this  account  the  original  cash  cost  of  such  ir- 
reparably damaged  property,  less  the  salvage  or  scrap  value  and  ir- 
reparable wear  and  tear  from  use  accrued  thereto.  When  the 
amount  of  such  damage  or  loss  is  considerable,  there  may  be  set  up 
an  Extraordinary  Casualties  Suspense  Account,  to  which  shall  be 
credited  monthly  the  amount  charged  to  the  account  Contingencies 
(Extraordinary)  until  the  total  loss  or  damage  caused  by  such  cas- 
ualty shall  be  wiped  out  through  operating  expenses. 

All  ordinary  casualties,  that  is,  those  which  occur  with  such  uni- 
formity and  frequency  that  the  principles  of  insurance  are  applica- 
ble thereto,  must  be  provided  for  by  suitable  charges  to  the  Insur- 
ance Reserve,  set  up  and  maintained  for  such  losses,  or  are  consid- 
ered as  included  in  the  provision  for  depreciation,  or  constitute  an 
itein  of  current  maintenance. 


Uniform  Accounts— Gas  Utilitip:s.  GL 


TAXES. 

This  account  shall  cover  all  taxes  chargeable  against  the  gas  util- 
ity.  Where  the  reporting  utility  is  also  engaged  in  transactions 
outside  the  scope  of  its  duties  as  a  public  utility,  this  account  shall 
be  subdivided  into  the  following  two  sub-accounts,  to  be  maintained 
separately: 

a.  Taxes  Chargeable  Against  Gas  Utility. 

6.  Taxes  Chargeable  to  Non-Operating  Transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount  shall 
be  credited  to  the  account  Taxes  Accrued  (or  Prepaid  Taxes,  if  such 
taxes  are  prepaid)  or  the  appropriate  subdivision  of  such  accounts. 
The  amount  of  taxes  accrued  during  any  month  shall,  when  the  levy 
is  unknown,  be  estimated  and  when  the  levy  is  finally  determined 
the  estimate  shall  be  corrected  in  the  provision  for  taxes  during  the 
remainder  of  the  year.  For  example,  if  at  the  beginning  of  the  tax 
year  the  taxes  against  the  utility  are  estimated  to  be  $600  for  the 
year,  the  monthly  charge  on  account  of  such  tax  will  be  $50,  cred- 
iting the  saniQ  to  the  Taxes  Accrued  Account  or  Prepaid  Taxes,  as  the 
case  may  be,  until  the  amount  of  the  levy  becomes  definitely  known. 
If  during  the  fifth  month  it  is  found  that  the  levy  for  the  year  is 
$640  instead  of  $600,  there  will  already  have  been  charged  for  four 
months  the  $50  per  month,  leaving  $440  to  be  charged  during  the 
remainder  of  the  year,  or  $55  for  the  fifth  month  and  each  succeed- 
ing month  during  the  remainder  of  the  year. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or  to  oper- 
ating and  non-operating  transactions  alike,  shall  be  apportioned 
with  regard  to  such  departments  or  subdivisions  upon  a  basis  which 
appears  reasonable  and  just,  such  basis  to  be  reported  in  the  annual 
report  to  the  Railroad  Commission. 


G2     '  Railroad  Commission  of  Wisconsin. 

DEDUCTIONS   FROM   GROSS   INCOME. 

( OXTRACTUAL  ACCOUNTS. 

Interest  «ii  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the 
outstanding  funded  indebtedness  of  the  gas  utility.  Credit  such 
monthly  charge  to  the  account  Unmatured  Interest  on  Funded  DeM 
Accrued.  When  the  interest  has  matured,  charge  it  to  the  account  Un- 
matured Interest  on  Funded  Deht  Accrued  and  credit  the  account  Ma- 
tured  Interest  on  Funded  DeM  Unpaid.  When  such  interest  is  paid, 
charge  the  account  Matured  Interest  on  Funded  Debt  Unpaid  and  credit 
Cash  or  the  coupon  deposit  account. 


Interest  (in  Real  Estate  Mortgages. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  out- 
standing obligations  of  the  gas  utility  secured  by  real  estate  mort- 
gages. Credit  such  monthly  charge  to  the  account  Unmatured  Interest 
on  Funded  Debt  Accrued  (mortgage  obigations  with  respect  to  this 
account  being  considered  as  funded  if  they  do  not  mature  until  more 
than  one  year  after  the  date  of  issue).  When  the  interest  has  matured, 
charge  it  to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued 
and  credit  the  account  Matured  Interest  on  Funded  Debt  Unpaid.  When 
such  interest  is  paid,  charge  the  account  Matured  Interest  on  Funded 
Debt  Unpaid  and  credit  Cash  or  other  appropriate  account. 


Uniform  Accounts— Gas  Utiliti'Bs.  63 

Interest  on  Floating  Debt. 

Charge  this  account  monthly  with  the  interest  accruing  on  all  un- 
funded or  floating  obligations  on  which  the  gas  utility  is  liable. 
Credit  such  monthly  charges  to  the  account  Unmatured  Interest  on 
Notes  and  Bills  Payable  Accrued.  When  the  interest  has  matured, 
charge  it  to  the  account  Unmatured  Interest  on  Notes  and  Bills  Payable 
Accrued  and  credit  the  account  Matured  Interest  on  Notes  and  Bills 
Payable  Unpaid.  When  such  interest  is  paid,  charge  the  account  Ma- 
tured Interest  on  Notes  and  Bills  Payable  Unpaid  and  credit  Cash  or 
Qther  appropriate,  account. 


Contractual  Sinking  Fund  Requirements. 

Charge  to  this  account  monthly  all  accruals  required  to  be  made 
to  sinking  funds  in  accordance  with  the  provisions  of  trust  deed-, 
mortgages  or  other  contracts  requiring  the  establishment  of  sinking 
funds.  Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve. 
All  accruals  to  reserves  or  other  funds,  created  voluntarily  by  the 
utility  and  not  in  pursuance  of  the  provisions  of  any  mortgage  or 
other  contract  or  of  the  requirements  of  law,  shall  be  excluded  there- 
from. 


BALANCE  SHEET  ACCOUNTS. 


66  Railroad  CoMMisyjoN  of  Wisconsin. 


BALANCE  SHEET  FORM  OF  REPORT. 

Assets. 
All  Classes. 

I'UOI'hlMY    AM)    plant: 

Cost  Beginning  of  Year. 

Construction  and  Equipment  Current  Year. 

Cost  Close  of  Year. 

TKKASIRY    SECIRITIKS: 

Treasury  Stock. 
Treasury  Bonds. 

investments: 

Stocks  and  Bonds  of  Other  Companies. 
Other  Investments. 

KESEHVE,    SINKING   AND    SPECIAL    FUND   ASSETS: 

Depreciation  Reserve  Fund. 
Sinking  Fund. 

Amortization  Reserve  Fund. 
Special  Funds. 

crRRKNT  assets: 
Cash. 

Notes  and  Bills  Receivable. 
Accounts  Receivable. 
Interest  and  Dividends  Receivable. 
Material  and  Supplies. 
Sundry  Current  Assets. 

PREPAID  accounts: 

Prepaid  Insurance. 
Prepaid  Taxes. 
Prepaid  Interest. 
Sundry  Prepaid  Accounts. 

Open  Accounts. 
Deficit, 


Uniform  Accounts—  Gas  Utilities.  67 

BALANCE  SHEET  FORM  FOR  REPORT — (Concluded.) 

Liabilities. 
All  Classes. 

CAl'lTAI.    MAIIILITIKS: 

Capital   Stock   Preferred. 
Capital   Stock  Common. 
Funded  Debt. 

MOKTGAGK    LIAIULITIKS  : 

Real  Estate  Mortgages. 
Other   Mortgages. 

CrHKi;.\T    MAHIMTiES: 

Notes  and  Bills  Payable. 

Accounts  Payable. 

Matured     itere-t  on  Funded  Debt  Unpaid. 

Matured   Interest  on  Notes  and  Bills  Payable  Unpaid. 

Dividend}    <Jnpaid. 

Deposits. 

Sundry  Current  Liabilities. 

AccRUEu  liabilities: 

Insurance  Accrued. 

Taxes  Accrued. 

Unmatured   Interest  on  Funded   Debt  Accrued. 

Unmatured   Interest  on  Notes  and   Bills  Payable  Accrued. 

Dividends  Accrued. 

Sundry  Liabilities  Accrued. 

Open  Accounts. 

RESERVE,    SIXKING  AND   SPECIAL  FUND  LIABILITIES  I 

Depreciation  Reserve. 
Sinking  Fund. 
Amortization  Reserve. 
Special  Funds. 

Surplus. 


68  Railroad  Commission  of  Wisconsin. 


DETAILED  ACCOUNTS  WITH  TEXT 


CONSTRUCTION   AND   EQUIPMENT   ACCOUNTS. 

INTANGIBLE   CAPITAL. 

Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the  privi- 
lege of  incorporation  and  all  fees  and  other  expenditures  incident 
tc  organizing  the  gas  utility  business.  This  includes  the  cost  of 
preparing  and  distributing  prospectuses,  cost  of  soliciting  subscrip- 
tions for  stock  (but  not  for  loans  nor  for  the  purchase  of  bonds  or 
other  evidences  of  indebtedness),  cash  fees  paid  to  promoters,  and 
the  actual  cash  value  at  the  time  of  organization  of  securities  paid 
to  promoters  for  their  services  in  organizing  the  enterprise,  at- 
torney's fees,  cost  of  preparing  and  issuing  certificates  of  stock, 
and  cost  of  procuring  certificates  of  convenience  and  necessity  from 
the  Railroad  Commission,  and  other  similar  expenses.  This  account 
shall  not  be  charged  with  any  discounts  on  securities  issued,  nor 
shall  it  include  any  costs  incident  to  negotiating  loans  or  selling 
bonds  or  any  other  evidence  of  indebtedness.  Expenses  incident  to 
an  increase  of  the  capital  stock,  and  the  negotiation  and  sale  of 
stock  thereunder,  and  expenses  of  preparing  and  filing  certificates 
of  amendment  to  the  articles  of  incorporation,  shall  be  charged  to 
this  account. 


Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  state  or  to 
a  political  subdivision  thereof  in  consideration  for  any  franchise 
deemed  necessary  to  the  conduct  of  the  gas  utility  service.     If  any 


Uniform  Accounts— Gas  Utilities.  69 

such  franchise  is  required  by  purchase,  the  charge  to  this  account, 
in  respect  thereof,  shall  not  exceed  the  amount  so  actually  paid 
therefor  by  the  gas  utility  to  its  assignor.  If  any  franchise  has  a 
life  of  not  more  than  one  year  after  the  day  when  it  is  placed  in 
service  or  in  effect,  it  shall  not  be  charged  to  this  account  but  to 
the  appropriate  operating  expense  account.  Expenses  in  procuring 
franchises  covering  additional  territory  to  be  operated  as  a  part  of 
the  existing  system  may  be  charged  to  this  account.  Payments 
made  to  state  authorities  or  to  any  subdivision  thereof,  in  considera- 
tion for  granting  extension  of  any  franchise  having  a  life  in  service 
of  more  than  one  year  from  the  date  of  the  grant,  shall  be  consid- 
ered as  a  renewal.  If  the  franchises  cover  separate  and  distinct 
new  enterprises,  payments  therefor  shall  be  classed  as  original  and 
charged  to  this  account. 


Rights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  rights,  licenses  and  other 
intangible  assets  having  a  life  of  more  than  one  year  from  the  date 
when  placed  in  service,  acquired  by  the  utility  in  or  under  valid 
patent  grants  by  the  United  States  to  inventors  for  inventions  and 
discoveries  which  are  necessary  or  valuable  to  the  economical  con- 
duct of  the  gas  business,  etc.  If  such  right  is  extended  to  cover  a 
further  period  of  time  than  that  covered  by  the  original  grant,  the 
cost  of  such  extension  shall  be  classed  as  a  renewal.  A  patent  right 
acquired  for  use  in  an  existing  system  and  necessary  to  the  econom- 
ical operation  thereof,  shall  be  classed  as  an  addition. 

N'OTK  : — I'tilitios  aro  at  liberty  to  open  sub-siccounts  showing  the  total  cost 
of  any  class  of  rights  or  single  patent. 


70  Railroad  Commission  of  Wisconsin. 


TANGIBLE  CAPITAL. 
Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
gas  utility  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price, 
the  cost  of  registration  of  title,  cost  of  examination  of  title,  sur- 
veyors' and  notaries'  fees,  purchasing  agent's  commission,  the  fees 
and  taxes  accrued  to  date  from  transfer  of  title,  and  all  liens  upon 
title  acquired;  also  the  cost  of  obtaining  consents  and  payments  for 
abutting  property  damages.  The  cost  of  any  buildings,  fixtures  and 
improvements  made  to  the  land  purchased,  must  not  be  charged  to 
these  accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land 
it  extends  to  buildings  or  other  improvements  thereon,  which  im- 
provements are  devoted  by  the  gas  utility  to  its  gas  service  and  the 
contract  of  acquisition  does  not  determine  the  price  of  such  build- 
ings or  improvements,  they  shall  be  appraised  at  their  fair  cash 
value  for  use  in  such  operations,  and  such  appraised  value  shall  be 
charged  to  the  proper  Buildings^  Fixtures  and  Grounds  account,  and 
excluded  from  the  Land  account.  If  such  improvements  are  not  de- 
voted to  gas  operations,  but  are  devoted  to  other  operations  or  are 
held  as  investment,  the  cost  (or  appraised  value  if  the  cost  is  not 
determined  by  the  contract)  shall  be  charged  to  an  appropriate  in- 
vestment account. 


Gas  Works  Land". 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  the  coal  gas  works,  water  gas  works,  purchased  gas 
works,  gas  holders  at  works,  and  all  appurtenances  thereto, 

NoTK  : — Utilitic's  iirc  nt  liberty  to  open  siil)-a('counts  showing  the  cost  of  land 
dovotod  to  any  particular  use,  as  coal  gas  works  land,  water  gas  works  land, 
|)nrchased  gas  works  land.  etc. 

NoTK  : — This  account  is  included  in  the  account  Land  Used  in  Operation  of 
Property  in  class  B  and  class  C. 


Uni'.orm  Account.;— Oas  Ttilitiks.  71 

distribution  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined  for 
transmission  and  distribution  system  piping,  and  all  land  occupied 
by  the  distribution  department  buildings,  structures,  outlying  dis- 
tribution holders,  etc.,  together  with  all  expenses  incurred  in  ob- 
taining such  lands  or  rights. 

NoTK  : — This  account  i.s  included  in  the  account  Land  l^ned  in  Oprralian  of 
Properlji  in  class  H  and  class  ('. 


<»eneral  Office  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  the  general  oflfice  buildings  of  the  gas  utility. 

NoTK  : — This  account  is  included  in  tlie  account  L<nul  J'snl  in  (ipmitiitn  of 
I'ropertii  in  class  li  and  class  ('. 


Stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  storage  buildings  and  structures,  or  used  as  storage  yards. 
Land  occupied  by  storage  holders  will  not  be  charged  to  this  ac- 
count, but  to  the  account  Gas  Works  Land  or  Distribution  Department 
Land,  as  determined  by  the  location  of  the  holders. 

NoTK  : — This  account  is  included  in  the  account  Land  Used  in  Opcraiion  of 
Property  in  class  B  and  class  C. 


72  Railroad  Commission  of  Wisconsin. 

utility  Equipment  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
fined occupied  by  barns,  stables,  automobile  and  vehicle  and  other 
utility  equipment  storage  structures  and  land  appurtenant  thereto. 

XOTK : — This   account   is   included    in    tlic   account    Land   Used   in    Operation   of 
Property  in  class  B  and  class  C. 


Buildings,  Fixtures  and  Grounds  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  in 
the  lands  used  and  useful  in  the  production  of  the  gas  and  all 
processes  performed  upon  it  up  to  its  entrance  into  the  storage 
holders.  Such  buildings,  structures  and  fixtures  include  retort 
houses,  purification  and  condensing  houses,  steam  production  struc- 
tures, coal  and  other  fuel  sheds,  and  other  storage  buildings  and 
structures,  barns,  stables  and  all  fixtures  attached  to  such  buildings 
and  a  permanent  part  thereof,  together  with  fences,  walks,  trestles, 
drives,  grading  and  improvements  of  grounds.  Machinery  founda- 
tions and  settings,  if  designed  as  a  part  of  the  permanent  construc- 
tion of  the  buildings  and  independent  of  their  use  in  connection  with 
any  particular  unit  of  equipment,  shall  be  charged  to  the  appropri- 
ate Buildings,  Fixtures  and  Grounds  account.  If,  however,  such  foun- 
dations and  settings  are  prepared  especially  for  certain  units  of 
equipment  and  designed  to  last  no  longer  than  such  unit,  their  cost 
will  be  charged  to  the  proper  Equipment  account.  The  following 
accounts  will  be  raised: 


Uniform  Accounts— Gas  Utilities.  73 

Coal  (jias  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  at  the  works  devoted  to  the  production  of  coal  gas,  includ- 
ing purification  and  all  other  processes  performed  upon  coal  gai 
prior  to  its  entrance  into  the  station  holder.  Such  structures  include 
retort  houses,  purifier  houses,  meter  houses  and  permanent  machin- 
ery and  apparatus  foundations,  appurtenant  walks,  fences,  drives, 
tramways,  trestles,  and  all  fixtures  permanently  attached  thereto  and 
a  part  thereof. 


Water  («as  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works  de- 
voted to  the  production  of  water  gas,  including  purification  and  all 
processes  performed  upon  such  water  gas  prior  to  its  entrance  into 
the  holder  station.  Such  structures  include  generator  houses,  puri- 
fier houses,  meter  houses,  together  with  all  appurtenant  foundations 
and  settings  for  machinery  and  apparatus  therein  and  appurtenant 
walks,  fences,  drives,  tramways,  trestles,  etc.,  and  all  fixtures  per- 
manently attached  to  such  structures  and  a  part  thereof. 


I*urt'hase(l  (iai  Buildings,   Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works  de- 
voted to  production  processes  performed  upon  purchased  gas,  includ- 


74  *  Railroad  Commission  of  Wihconfin. 

ing  purificaticn  and  other  processes  prior  to  its  entrance  into  the 
holder  station.  Such  structures  include  pumping  stations,  purifier 
houses,  meter  houses,  together  with  permanent  foundations  and  set- 
tings for  machinery  and  apparatus  therein  and  appurtenant  walks, 
fences  and  drives,  tramways,  trestles,  etc.,  and  all  fixtures  perma- 
nently attached  to  such  structures  and  made  a  part  thereof. 


Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  steam,  all  permanent  founda- 
tions and  settings  for  machinery  and  apparatus  and  appurtenant 
walks,  fence?,  drives  and  tramways  and  all  fixtures  permanently  at- 
tached to  such  structures  and  made  a  part  thereof. 


l>i  jtributicn  Buildings^  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures  de- 
voted to  the  distribution  of  gas  from  the  outlet  of  the  holder  to  the 
consumers'  meters.  Such  structures  will  include  distribution  de- 
partment offices,  buildings  and  structures  at  district  holder  stations, 
etc.,  together  with  all  appurtenant  walks,  fences,  drives,  tramways, 
etc.,  and  all  fixtures  permanently  attached  to  such  buildings  and 
structures  and  a  part  thereof. 


General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  office  purposes  of  the  gas  Utility  and  not 
includible  in  any  of  the  preceding  departmental  buildings  accounts, 
also  all  fixtures  permanently  attached  thereto  and  a  part  thereof, 
such  as  heating  and  plumbing  systems,  electric  wiring,  permanent 
building  vaults,  together  with  appurtenant  walks,  fences,  drives,  etc, 


Uniform  Accounts— Gas  Utilities.  75 

Stores  Depaitiiient  Buildings,  Fi.vtiires  and  Gi'ounds. 

Charge  this  account  with  the  cost  of  all  buildings  and  structure? 
of  the  gas  utility  used  for  storage  purposes,  such  as  coal  and  other 
fuel  storage  sheds,  coke  sheds,  pipe  and  fittings  buildings,  together 
with  all  fixtures  permanently  attached  thereto  and  a  part  thereof, 
and  appurtenant  fences,  drives,  walks,  tramways,  trestles,  etc. 

Note  : — This   account    is    included    in    the    account    liuildings.   Fixtures    nnd 
<i rounds  in  class  B  and  class  C. 


Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stable,  barn,  garage  or  other  utility  equipment 
storage  purposes,  and  all  fixtures  permanently  attached  thereto  and 
a  part  thereof,  and  appurtenant  fences,  drives,  walks,  etc. 

NoTK  : — Tliis   account     is    included    in    the    account    Buildings,  Fixtures    and 
Grounds   in  class  P.   and  class   ('. 


Gas  Production  Apparatus. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  apparatus  used  in  the  production  of  gas  by 
all  methods,  and  including  all  apparatus  used  in  connection  with  any 
process  performed  upon  such  gas  prior  to  its  entrance  into  the  stor- 
age holders.      The  following  accounts  shall  be  kept: 


7G  IIah.road  Commission  of  Wisconsin. 

Coal  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  all  coal  gas  apparatus.  Thi3 
account  includes  retorts,  gas  and  steam  engines  and  turbines  at 
works  devoted  to  the  production  of  coal  gas,  purifying  apparatus, 
such  as  washers,  scrubbers,  purifiers  and  other  auxiliary  equipment, 
condensers,  exhausters,  station  meters,  apparatus  for  charging  re- 
torts, apparatus  for  handling  coal  gas  making  supplies  and  residual? 
therefrom  and  storage  holders  at  works,  holder  accessory  appara- 
tus, together  with  foundations  and  settings  of  such  apparatus. 

NOTE  : — If  water  gas  is  also  produced  or  the  apparatus  is  also  used  in  con- 
nection with  the  production  processes  performed  upon  purchased  gas,  the  cost 
of  such   apparatus  will  be  apportioned  accordingly. 

Note  : — If  district  holders  are  also  operated  a  sub-account  should  be  opened, 
to  which  the  cost  of  all  holders  will  be  charged. 

Note  : — This  account  is  included  in  the  account  Gas  Production  Apparatm 
in  class  B  and  class  C. 


Water  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  all  water  gas  production  ap- 
paratus. This  account  shall  include  the  cost  of  all  water  gas  gen- 
erators, gas  and  steam  engines  and  turbines  at  works  devoted  to  the 
production  of  water  gas,  purifying  apparatus,  such  as  washers, 
scrubbers,  purifiers  and  other  auxiliary  equipment,  condensers,  ex- 
hausters, station  meters,  apparatus  for  handling  water  gas  making 
supplies  and  the  residuals  therefrom,  storage  holders  at  works  and 
holder  accessory  apparatus,  together  with  the  foundations  and  set- 
tings of  such  apparatus. 

NOTE  :■ — If  coal  ■:^?.s  is  also  produced  at  the  works,  or  part  of  the  apparatus 
is  used  in  connection  with  the  production  proce'sses  performed  upon  purchased 
gas,  the  cost  of  such  jointly  used  apparatus  will  be  apportioned  accordingly. 

Note  :— If  cMstrict  holders  are  operated,  a  sub-account  should  be  opene'd  to 
which  should  be  charged  the  cost  of  all  holders. 

Note: — This  account  is  included  in  the  account  Oas  rrotliiction  Apparatus 
in  class  B  and  class  C, 


Uniform  Accounts— Gas  Utilities.  77 

Purchased  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  apparatus  used  in  connection 
with  production  processes  performed  upon  purchased  gas.  This  in- 
cludes the  cost  of  collecting  and  pumping  apparatus,  gas  and  steam 
engines  and  turbines  at  works  devoted  to  such  production  processes 
in  connection  with  purchased  gas,  purifying  apparatus  such  as 
washers,  scrubbers,  purifiers  and  other  auxiliary  equipment,  con- 
densers, exhausters,  station  meters,  storage  holders  at  works  and 
holder  accessory  apparatus,  together  with  the  foundations  and  set- 
tings of  such  apparatus. 

NOTE  : — If  coal  gas  and  water  gas  are  also  produced  at  th€f  works  and  a  part 
of  the  apparatus  above  referred  to  is  used  jointly,  the  cost  of  such  jointly  used 
apparatus  will  be  apportioned  accordingly. 

NOTE  : — If  district  holde'rs  are  operated,  a  sub-account  should  be  opened  to 
which  will  be  charged  the  cost  of  all  holders. 

Note  : — This  account  is  included  in  the  account  Oaa  Production  Apparatus 
in  class  B  and  class  C. 


Boilers  and  Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  Charge  with  the  cost  of  furnaces,  boilers,  their 
foundations  and  settings,  boiler  fittings,  iron  and  steel  smoke-stacks, 
feed  pump,  water  feed  pipe,  injectors,  economizers,  water  heaters, 
super-heaters,  valves,  flues,  steam  pipes  from  the  boilers  to  the  en- 
gine throttle  valves,  steam  exhaust  system,  boiler  water  purification 
equipment,  mechanical  stokers,  cra,nes,  coal  and  ash  conveyors, 
steam  traps,  crushers,  belt  links,  wheels,  chutes  and  gates,  conveyor 
cars,  winches,  motors,  buckets,  shafts,  chains  and  similar  auxiliary 
equipment  in  the  boiler  plant. 

Note  : — This  account  is  included  in  the  account  Gas  Production  Apparatus 
in  class  B  and  class  C. 


78  Railroad  Commission  of  Wisconsin. 

Mains. 

Charge  to  this  account  the  cost  of  all  mains  in  place.  This  in- 
cludes all  mains  from  the  yard  connections  to  district  holders  and 
from  the  works  governor  to  the  beginning  of  services,  including  the 
cost  of  all  trenching,  bracing,  main  pipe,  special  castings,  lead  pack- 
ing, shut-offs,  manholes,  gates,  valves  and  the  cost  of  filling  trenches 
and  restoring  the  surface  to  its  former  condition  or  that  required 
by  the  municipal  authorities  at  the  time  the  main  is  installed. 

NOTE  : — utilities  desiring  to  do  so  may  open  sub-accounts  sliowlng  tlie  con- 
struction cost  of  low  pressure  stre'et  mains,  booster  mains  and  pumping  mains 
separately. 


Services. 

To  this  account  shall  be  charged  the  cost  of  the  utility's  property 
m  services  in  or  leading  to  consumer's  premises.  This  includes  the 
cost  of  material  in  place,  the  cost  of  trenching  for  placing  services, 
service  pipe,  service  boxes,  stop-cocks,  etc.,  and  the  cost  of  filling 
trenches  and  restoring  the  surface  to  its  proper  condition.  When 
consumers  are  required  to  pay  some  or  all  of  the  cost  of  services 
only  that  portion  of  the  cost  not  chargeable  to  the  consumer  is 
chargeable  to  this  account,  and  in  all  cases  where  only  a  portion  of 
the  cost  of  the  service  is  chargeable  to  this  account,  the  entry  to  this 
account  shall  show  the  entire  cost  of  services  as  well  as  the  amount 
charged  to  this  account.  Where  services  extending  only  from  the 
main  to  the  curb  or  to  the  lot  line  are  placed  before  actually  re- 
quired for  the  purpose  of  supplying  the  consumer,  the  entry  of  cost 
should  show  that  fact.  Such  services  will  be  required  to  be  sep- 
arately reported  in  the  annual  report  to  the  Railroad  Commission. 


Uniform  AccouisfTs— Gas  Ij  tii.itiks.  7f) 

Meters.  ' ' 

To  this  account  shall  be  charged  the  cost  of  the  utility's  property 
in  all  meters  used  in  measuring  the  gas  delivered  to  con  umers. 
This  includes  the  cost  of  the  first  setting  of  the  meter  including  the 
first  set  cf  meter  fittings  and  connections  in  the  premises  of  the  con- 
sumer or  such  portion  of  such  cost  as  is  borne  by  the  utility.  The 
cost  of  changing  the  position  of  the  meter  or  of  removing  it  should 
not  be  charged  to  this  account. 


Municipal  Contract  Lighting  System. 

Charge  to  this  account  the  cost  of  the  utility's  property  used  and 
useful  in  supplying  gas  for  lighting  under  the  municipal  contract  for 
lighting.  This  includes  the  cost  of  lamp?,  posts  and  all  accessory 
apparatus  and  appliances  including  the  first  cost  of  setting  and  in- 
stallation. The  cost  of  removal  or  changing  positions  of  any  light- 
ing equipment  will  not  be  charged  to  this  account,  but  to  the  appro- 
priate maintenance  account.  Where  the  terms  of  the  contract  re- 
quire an  extension  of  mains  and  services  which  are  to  be  used  exclu- 
sively for  street  lighting,  such  extensions  may  as  long  as  they  are 
used  solely  for  the  use  defined  in  the  contract  in  question  be  charged 
to  this  account.  Entries  to  this  account  in  re  pect  to  such  extension 
shall  be  so  made  as  to  admit  of  a  detailed  statement  when  called  for 
by  the  Railroad  Commission. 


80  Eailroad  Commission  of  Wisconsin. 

General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general 
office  of  the  gas  utility,  embracing  such  items  as  office  furniture  and 
furnishings,  movable  safes,  filing  cases  and  devices,  typewriters, 
adding  machines,  addressographs  and  sundry  office  equipment  hav- 
ing an  expectancy  of  life  in  service  exceeding  one  year. 


Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  in  the  gas  utility 
storage  department.  This  includes  loading  and  unloading  machin- 
ery, derricks,  cranes,  hoists,  conveying  apparatus,  oil  pumps,  tar 
wells,  etc. 

NOTE : — This  account  is  included  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  class  C. 


Utility  Equipment.  , 

Charge  this  account  with  the  cost  of  all  utility  equipment.  This 
includes  wagons,  drays,  trucks,  harnesses,  hqrses,  automobiles,  bicy- 
cles, motorcycles,  industrial  tramways,  etc. 

Note  : — This   account    is   included   in    the   account   Miscellaneous    Construction 
and  Equipment  Expenditures  in  class  C. 


Uniform  Accounts— Oas  UriL.tTiES.  81 

Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the 
preceding  classified  capital  acfounts,  embracing  such  items  as  shop 
appliances,  shop  and  laboratory  tools,  works  tools  and  instruments, 
street  department  work  tools  and  instruments,  and  other  miscella- 
neous equipment. 

Note  : — Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  cost  of 
any  class  of  such  miscellaneous  equipment. 

Notp:  : — This  account  is  included  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  class  C. 


Miscellaneous  Construction  and  Equipment  Expenditures. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  all  expenditures  incurred  during  construction  and  before 
the  operation  of  the  gas  utility,  of  the  character  indicated  by  the 
title  of  the  accounts.  If  expenditures  are  incurred  for  the  service 
of  engineers,  superintendents  and  other  technical  skill  of  an  advis- 
ory character  during  the  process  of  construction  and  such  items  are 
not  chargeable  to  any  of  the  following  accounts,  there  may  be 
opened  the  account  Engineering  and  Superintendence. 

The  following  detailed  accounts  should  be  kept  of  the  expendi- 
tures during  construction: 


Salaries  During  Construction. 

Charge  this  account  with  the  salaries  of  all  general  officers  and 
general  office  assistants  during  the  period  of  construction  of  the  gas 
utility  plant  and  up  to  the  production  and  sale  of  gas. 

NOTK  : — This   account   is    included    in   the  account  Miscellaneous    Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


82  Railroad  Commission  of  Wisconsin'. 

Oflfice  Supplies  and  Expenses  Dming  Construction. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  ex- 
penses incurred  during  the  process  of  construction  of  the  plant  up 
to  the  time  of  manufacture  and  sale  o'f  gas,  such  as  mes  enger  and 
janitor  service,  rent  of  premises  occupied  during  construction,  water, 
light,  heat,  telegrams,  exchange  on  remittances,  etc. 

NoTK : — This   account    is    included    in   tlie  account   MiHccUaiwous    Cons-inuUnn 
<ni<]  K(iiiipniciif  Exprndi fines  in  class  P>  and  class  C 


Stationei-y  and  Printing  During  Construction. 

Charge  this  account  with  the  cost  of  all  stationery,  printing,  post- 
age, blanks,  record  books,  etc.,  used  during  the  construction  of  the 
plant  and  up  to  the  time  of  manufacture  and  sale  of  gas. 

NoTK  : — Tliis   account    is    included    in    tlie   account   Miscellaneous    Canstnution 
and  Equiinncnt-  Expendittoes  in  cinss  B  and  class  C. 


Law"  Expenses  Puring  Construction. 

Charge  to  this  account  all  law  expenses  incurred  during  the  period 
of  construction  of  the  gas  plant.  Charge  with  the  salaries  and  ex- 
penses of  counsel,  solicitors  and  general  attorneys,  their  clerks  and 
attendants,  etc.  Charge  also  with  the  cost  of  law  books,  printing 
briefs,  legal  forms,  testimony,  reports,  fees  and  retainers  of  the  gen- 
eral counsel  and  attorneys,  court  costs  and  payments  of  specific 
notarial  and  witness  fees,  expense  of  taking  depositions,  and  general 
law  and  court  expenses  during  construction.  Expenses  of  arbitra- 
tors of  disputed  points  will  also  be  charged  to  this  account.     When 


Uniform  Accounts — Gas  Utilities.  83 

any  of  the  expenditures  above  enumerated  can  be  charged  directly 
to  the  account  for  whose  benefit  they  were  incurred,  they  shall  be 
so  charged  and  not  to  this  account.  Thus,  expenditures  in  connec- 
tion with  the  acquisition  of  land  to  be  occupied  by  the  works  shall 
be  charged  to  the  appropriate  construction  account.  Law  expeniea 
in  connection  with  the  organization  of  the  utility,  whenever  such  can 
be  definitely  ascertained,  shall  be  charged  to  the  account  Organiza^ 
Hon. 

NOTK  : — This   account   is    included    in   the  account  MisceUancous    Conntniction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


tiijiii'ies  and  Damages  Diii-iii^  CoiiMtriii'tion. 

Charge  to  this  account  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  caused  directly  in  connection 
with  the  construction  of  the  gas  works,  and  all  expenses  incident 
to  injuries  or  death  of  employes  and  other  persons  for  which  inju- 
ries or  death  the  utility  is  held  liable  or  in  the  settlement  of  which 
claims  allowances  are  made.  This  includes  such  items  of  expense  as 
judgments  for  damages  and  plaintiff's  court  costs;  proportion  of 
salaries  and  expenses  or  fees  of  physicians  and  surgeons,  expenses 
of  undertakers,  nurses  and  hospital  expenses,  medical  and  surgical 
supplies,  contributions  to  hospitals  during  the  period  of  construction 
of  the  plant,  transportation  of  injured  persons  and  wages  and  salar- 
ies paid  to  employes  while  disabled.  The  sa,laries  and  expenses  of 
the  utility's  claim  agents,  adjusters  and  their  assistants  while  en- 
gaged upon  settling  such  claims  arising  during  construction  will 
be  charged  to  this  ^  account.  The  compensation  of  the  general 
solicitors  or  counsel  of  the  utility  while  engaged  in  the  defense  and 
settlement  of   damage   suits   will  also   be   charged  to  this  account. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


84  Railroad  Commission  of  Wisconsin. 

Insurance  During  Construction. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks 
during  construction  of  the  gas  works  and  its   equipment. 

NOTE  : — This  account  is  included  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Taxes  During  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid 
on  property  belonging  to  the  gas  utility  while  under  construction 
and  before  the  plant  has  begun  operations,  except  special  assess- 
ments for  street  and  other  improvements  such  as  grading,  curbing, 
paving,  sidewalks,  sewer,  etc.,  which  shall  be  charged  to  the  account 
to  which  the  property  benefited  has  been  charged. 

NOTE : — This    account   is  include'd    in   the  account  Miscellaneous    Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Interest  During  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  moneys  and 

claims  payable  upon  demand   acquired   for  use  in   connection  with 

the  construction  and  equipment  of  the  gas  works  from  the  time  of 

such   acquisition    until   thfe   works    are   ready   for    commercial   use. 

Interest  receivable  accrued  upon  such  moneys  and  claims  shall  be 

credited  to  this  account. 

Note  : — This   account  is  include?d   in  the  account  Miscellaneous   Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Uniform  Accoctnts— Gas  Utilities.  85 

Discount  on  Bonds  Duiing  Construction. 

To  this  account  may  be  charged  the  discount  on  bonds  sold  for 
construction  purposes.  The  entries  to  such  account  shall  be  made 
with  sufficient  detail  to  permit  of  their  identification  and  shall  show 
the  date  when  the  bonds  to  which  the  discount  applies  were  au- 
thorized, when  issued  and  when  sold,  to  whom  sold,  the  amount 
realized  from  the  ^ale,  purpose  for  which  the  bonds  were  sold, 
and  the  application  of  the  proceeds;  all  of  which  details  will  be 
called  for  by  the  Railroad  Commission. 

Note  :— This  account  Is  includfd  in  tlie  account  MisceUancons  Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Miscellaneous   KxiuMidituies  During  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construc- 
tion not  includible  in  any  of  the  preceding  accounts. 

NoTK  : — This  account  is  includo'd  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Cost  of  Plant  Purchased   (In  Lieu  of  Plant  Constructed). 

Charge  to  this  account  the  cost  of  the  gas  works  purchased  in 
case  the  plant  of  the  utility  is  obtained  by  purchase  instead  of  being 
constructed  by  it.  The  entry  to  this  account  should  show  with  suffi- 
cient detail  the  name  of  the  parties  from  whom  purchased,  the 
purchase  price  and  all  other  facts  pertinent  to  such  sale,  which 
details  will  be  called  for  by  the  Railroad  Commission, 


86  Railroad  Commission  of  Wisconsin. 


TREASURY  SECURITIES. 

lieasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds  which 

have  been  authorized  and  issued  by  the  utility  or  assumed  by  it  or 

held   by   the  treasurer   or*other   fiscal  agent  of  the   utility   for   its 

benefit  but  which  have  not  been  sold.     When  such  securities  are  sold 

their  par  value  will  be  credited  to  this  account. 

Note  -.—This  account  may  be  subdivided  into  tlie  two  follovvinf?  accounts  : 
a.  Trensury  ^tock. 
I).  Treasury  Bonds. 


INVESTMENTS. 

Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  gas  util- 
ity's title  to  or  interest  in  all  properties  acquired,  not  for  u  e  in 
present  operations  but  for  the  income  to  be  derived  from  them,  for 
a  rise  in  value,  for  the  control  of  some  private  business  or  other 
utility  service,  or  for  devotion  to  future  operations  at  a  time  when 
the  acquisition  of  such  properties  will  not  be  possible  under  such 
favorable  circumstances.  In  the  annual  report  to  be  made  to  the 
Railroad  Commission  these  investments  will  be  required  to  be 
classified  as  to  their  character  and  with  sufficient  detail  as  to  permit 
of  their  clear  identification,  showing  the  par  value  of  all  such 
stocks  or  bonds  or  other  investments  with  the  rate  of  return  there- 
on, the  amount  of  income  received  therefrom  and  the  book  value. 
Stocks,  bonds  or  other  property  in  which  the  funds  of  Reserves  of 
the  utility  have  been  invested  will  not  be  shown  in  this  account  but 
as  investments  of  the  respective  reserves  and  so  shown  in  the  bal- 
ance sheet  to  be  contained  in  the  report  to  the  Railroad  Com- 
niission. 


Uniform  Accounts— Gas  Utilities.  s< 

RESERVE  ACCOUNTS. 

REQUIRED  RESERV  ES. 

Depreciation  Reserve. 

To  this  account  shall  be  credited  monthly,  or  as  they  are  made, 
all  charges  to  the  Depreciation  Ac/ount  (hereinbefore  described), 
the  income  from  the  investment  of  any  money  or  from  any  security 
belonging  to  the  Depreciation  Reserve,  and  any  other  appropriations 
which  may  have  been  made  to  it. 

When  through  wear  and  tear  in  service,  casualty,  inadequacy, 
supersession  or  obsolescence,  any  building,  structure,  facility  or 
unit  of  equipment  originally  charged  to  capital  is  no  longer  eco- 
nomically reparable,  and  in  order  to  keep  the  productive  capacity  of 
the  plant  up  to  its  original  or  equivalent  state  of  efficiency  it  is 
necessary  to  make  a  complete  replacement  of  such  building,  struc- 
ture or  unit  of  equipment,  the  money  cost  of  the  original  unit 
replaced  and  charged  to  capital  (estimated  if  not  known,  and  if 
estimated,  the  basis  thereof  shall  be  shown  in  the  record  entry) 
shall  be  charged  to  the  Depreciation  Reserve,  and  the  excess  cost  of 
the  substituted  unit  over  such  original  unit  shall  be  charged  to  the 
appropriate  capital  account. 

When  any  building,  structure,  facility  or  unit  of  equipment  orig- 
inally charged  to  capital  is  retired  from  service,  and  not  replaced 
by  any  ether  unit  of  similiar  nature  or  equivalent  thereto,  the  orig- 
inal money  ccst  thereof  (estimated  if  not  known,  and  if  estimated 
the  basis  thereof  shall  be  ehown  in  the  record  entry)  shall  be 
charged  to  this  account  and  such  amount  originally  entered  or  con- 
tained in  the  charges  to  capital  in  respect  to  such  unit  so  being 
retired  shall  be  credited  to  the  capital  account  to  which  it  was 
originally  charged,  and  any  adjustments  necessary  made  through 
the  Surplus  Ac<ount. 

The  salvage  or  scrap  value  of  any  unit  of  equipment  retired  from 
service  or  replaced  by  any  other  unit  will  be  credited  to  this  account. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


88  Raji.koad  (J0MMI88ION  OF  Wisconsin. 

Sinking'  Fund  Reserves. 

Sinking  fund  reserves  shall  be  maintained  whenever  they  are  re- 
quired in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  of 
trust,  contracts  or  provisions  of  the  law.  A  separate  Sinking  Fund 
Reserve  shall  be  maintained  for  each  contractual  requirement,  to 
which  reserve  shall  be  credited  any  appropriation  made  in  pur- 
suance of  the  terms  of  the  respective  mortgage  and  trust  deeds, 
contracts,  etc.,  and  charged  to  the  account  Contractual  Sinking 
Fund  Requirements  and  also  accumulations  resulting  from  any  se- 
curity belonging  to  such  particular  reserve.  The  title  of  each  re- 
serve shall  clearly  indicate  the  purpose  for  which  it  is  being  main- 
tained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


Amortization  Reserve. 

This  account  shall  be  raised  to  provide  for  the  amortization  ot 
intangible  capital  in  service.  To  it  shall  be  credited  monthly,  or  as 
they  are  made,  all  the  amounts  charged  from  time  to  time  through 
operating  expenses  to  the  account  Amortization  Reserve  Require- 
ments, which  account  is  to  be  set  up  where  the  nature  of  the  capital 
occasions  the  setting  up  of  this  reserve.  Such  reserve  shall  also  be 
credited  with  all  accumulations  resulting  from  the  investment  of 
any  moneys  or  the  interest  or  dividends  from  any  securities  belong- 
ing to  it. 

For  example,  a  corporation  pays  $100,000  for  a  twenty-year 
franchise  to  operate  a  public  utility.  In  order  that  this  amount 
shall  be  set  aside  out  of  revenue  and  the  actual  capital  of  the 
corporation  not  impaired  by  dividends  paid,  there  shall  be  charged 
monthly  to  the  account  Amcrtization  Reserve  Requirements,  crediting 
the  Amortization  Reserve  an  amount  which,  invested  at  current  rates 
of  interest,  will  at  the  end  of  the  franchise  term  have  created  an 
amount  equivalent   to   the  cost   of   the   franchise. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission, 


Uniform  Accounts— Gas  TTtilities.  89 


OPTIONAL    RESERVES. 

Maintenunce  Kese;To. 

This  reserve  may  be  raised  by  those  utilities  which  operate  equip- 
ment the  repairs  to  which  are  occasioned  only  at  remote  intervals 
and  are  then  so  considerable  in  amount  as  to  cause  wide  fluctuations 
in  the  operating  expenses  for  the  division  of  operation  or  group  of 
expenses  of  which  the  maintenance  account  in  que-tion  is  a  part. 
For  example,  the  renewal  of  benches  occurring  probably  but  once  in 
a  year  or  even  two  years,  may  bo  anticipated  by  making  such  a 
monthly  charge  to  the  account  Maintenances  of  Benches  as  will  dur- 
ing the  estimated  life  of  the  benches  accumulate  a  sufficient  amount 
to  provide  for  their  renewal.  If  benches  are  renewed  every  two 
years  one-twenty-fourth  of  the  total  renewal  cost  will  be  charged 
monthly  to  the  account  Maintenances  of  Benches,  making  a  corres- 
l)onding  credit  to  this  re.-erve. 


Uncollectible   Accounts   Reserve. 

Credit  this  accorn*.  every  ^.rrth  with  the  charge  made  to  the 
account  UnccUectible  Accounts  (Reserve  Charge)  as  explained  in 
connection  therewith.  When  any  account  for  gas  service,  upon  which 
any  debtor  is  liable  to  the  utility,  becomes  impossible  of  collection 
because  of  the  removable  of  the  debtor  beyond  the  jurisdiction  of 
the  state,  the  operation  of  the  Statute  of  Limitation^,  discharge  in 
bankruptcy,  cr  for  any  other  good  and  sufficient  reason  after  dili- 
gent effort  to  collect  the  same  has  been  made,  such  account  may  be 
charged  to  this  account  and  credited  to  Accounts  Receival}le,  to  which 
it  was  originally  charged. 

All  accounts  which  have  been  charged  off  as  uncollectible,  but 
which  are  afterwards  collected,  shall  be  credited  to  this  reserve. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


00  Railroad  Commission  of  Wj^confin. 

Promotion  of  lousiness  Reserve. 

Those  utilities  which,  over  and  above  the  regular  monthly  charges 
for  advertising,  office  assistance,  etc.,  in  their  promotion  of  busine  s 
department  undertake  a  temporary  campaign  for  the  development 
of  business,  either  for  the  securing  of  additional  consumers  or  to 
increase  the  use  and  sales  of  gas  to  existing  consumers,  the  benefits 
from  which  large  expenses  will  be  experienced  over  a  considerable 
l)eriod  of  time,  may  set  up  this  reserve,  crediting  it  monthly  with 
the  amount  set  aside  for  that  purpose,  and  charged  to  the  account 
Promotion  of  Business  Supplies  and  Expenses.  Amounts  paid  to  any 
corporation,. society  or  individuals  not  connected  with  the  gas  utility 
for  services  performed  under  contract  for  the  development  of  the 
business  of  the  gas  utility  may  be  charged  to  this  reserve.  The 
salaries,  commissions  and  expenses  of  the  permanent  employes  of 
the  promotion  of  business  department  and  the  current  expenses  of 
such  department  will  be  charged  to  the  accounts  Promotion  of  Busi- 
ness Salaries  and  Commissions  and  Promotion  of  Business  Supplies 
and  Expenses,  as  their  nature  determines. 


Injurie-^;  and  Damages  Reserve. 

Utilities  may  open  an  Injuries  and  Damages  Reserve,  to  which 
shall  be  credited  monthly  any  amounts  which  may  be  charged  to 
the  proper  operating  expenses  or  other  expense  accounts.  The 
amounts  so  charged  and  credited  shall  be  such  as  are  estimated  to 
meet  the  admitted  liability  against  it  for  injuries  to  perrons  and 
damages  to  property  other  than  that  of  the  utility,  insofar  as  such 
claims  can  be  anticipated  by  the  exercise  of  reasonable  judgment. 
All  such  claims,  when  paid  to  satisfy  admitted  liability  and  judg- 
ments obtained  in  the  courts  of  law,  shall  be  charged  to  this  ac- 
count. 


Uniform  Accounts— Gas  Utilities.  91 

liisuraiue  Keservo. 

rtilities  may  set  up  this  reserve,  to  which  shall  be  credited  month- 
ly the  charges  made  in  operating  expenses  to  the  Insurance  account 
to*  cover  self-carrying  risks.  When  any  irreparable  damage  to  the 
property  of  the  utility  occur?,  and  the  nature  of  such  damage  is 
such  as  to  be  covered  by  the  provisions  of  self-insurance,  the  cost 
of  repairing  the  property  damaged,  or  the  cost  of  its  replacement, 
shall  be  charged  to  this  reserve. 


CURRENT  ASSETS. 

Cash. 

Charge  to  this  account  all  money  coming  into  the  possession  of 
the  gas  utility  and  in  which  the  utility  has  the  beneficial  interest. 
Also  charge  it  with  all  bank  credits,  checks  and  drafts  receivable 
subject  to  satisfaction  or  transfer  upon  demand,  whether  payable  to 
bearer  or  to  order.  All  cash  disbursements  should  be  credited  to 
this  account. 


>otes  and  Bills  Receivable. 

Charge  to  this  account  the  cost  of  all  notes  and  bills  receivable 
which  are  the  property  of  the  gas  utility  and  upon  which  solvent 
oouforus  nr  individuals  are  liable  or  which  are  suffirienoly  spoured  rs 


92  Railroad  Commission  op  Wisconsin. 

to  be  considered  gcod.  This  account  includes  demand  notes, 
drafts,  etc.,  issued  by  others  than  banks,  and  time  notes,  drafts,  etc., 
by  whomsoever  issued.  This  account  does  not  include  investments 
nor  the  interest  or  dividends  receivable  from  investments. 


Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  gas  utility  upon 
accounts  with  solvent  concerns  other  than  banks;  also  all  accounts 
and  claims  upon  which  responsibility  is  acknowledged  by  solvent 
concerns  or  individuals  or  which  are  sufficiently  secured  to  be  con- 
sidered good  and  of  all  judgments  against  solvent  concerns  where 
the  judgments  are  not  appealable  or  suspended  through  appeal.  Ne- 
gotiable instrunients  will  not  be  charged  to  this  account. 


Interest  and  Dividends  Receivable. 

When  the  gas  utility  becomes  entitled  to  demand  any  interest  or 
dividend  from  solvent  concerns  the  amount  to  which  it  thus  becomes 
entitled  ehall  be  charged  to  this  account  and  shall  be  credited  to 
the  appropriate  account  in  the  Income  Account.  This  account  in- 
cludes interest  on  matured  accounts  with  solvent  concerns  and  upon 
judgments  against  solvent  debtors  where  such  judgment  has  not 
been  suspended  as  well  as  interest  upon  the  commercial  paper  of 
solvent  concerns.  It  does  not  include  unmatured  interest  nor  divi- 
dends not  yet  declared. 


Uniform  Accounts— Gas  Utilities.  93 

Materials  and  Supplies. 

Coal. 

Charge  this  account  with  the  cost  of  all  coal  purchased  for  gas 
making  purposes  at  its  cost  delivered  alongside  the  company's  stor- 
age unless  purchased  delivered  in  coal  shed  or  to  the  place  of  stor- 
age. The  account  Coal  Stock  Expense  will  be  closed  into  this  ac- 
count monthly.      Credit  this  account  with  coal  used. 

This  account  may  be  subdivided  into  accounts  a,  b  and  c,  if  de- 
sired, in  order  to  give  information  regarding  the  cost  of  different 
kinds  of  coal.      Credit  this  account  with  all  coal  used. 

Note  : — Coal  Stuok  Kxpenhe.  Cliargo  this  account  with  the  labor  of  weighing, 
unloading,  piling  and  trimming  ccal  in  shed  or  in  unloading  coal  from  cars  and 
boats,  including  cost  of  oporating  hoisting  apparatus,  including  also  the  cost  of 
shovels  and  othir  hand  tools  and  repairs  to  the  same.  (This  account  will  be 
close'd  monthly  into  the  Coal  Slock  Account.) 


Oil. 

Charge  this  account  with  all  oil  or  naphtha  purchased  for  en- 
richer  at  its  cost  delivered  in  the  company's  storage  tanks,  including 
the  invoice  cost,  the  cost  of  pumping  and  piping  with  proper  propor- 
tion for  any  loss  by  evaporation  or  leakage.  Credit  this  account 
with  oil  as  used,  charging  the  same  to  the  appropriate  operating  ex- 
pense accounts. 


94  Railroad  Commission  of  Wisconsin. 

Coke. 

Charge  this  account  each  month  with  the  amount  of  coke  pro- 
duced. Close  into  this  account  each  month  the  Coke  Stock  Expense 
Account.  Credit  this  account  with  all  the  sales  of  coke  either  to 
the  company  for  its  own  use  or  to  the  public. 

Note  :— Coke  Stork  Expense.  Charge  this  account  with  tlie  cost  of  handling 
coke  from  the  retort  housp  to  the  colve  yard  or  col?e  shed.  The  account  should 
also  bo  charged  with  all  labor,  material  and  expenses  incurred  in  handling  and 
marketing  gas  coke  after  it  has  been  deposited  in  the  coke  yards  or  storage, 
including  advertising,  cartage'  and  cost  of  operating  coke  yard  machinery  and 
apparatus  such  as  conveyors,  crushers,  screens,  elevators  and  the  cost  of  hand 
and  portable  tools  used  in  handling  coke.  (This  account  will  be  closed  monthly 
into  the  Coke  Stock  Account.) 


Tar. 

Charge  to  this  account  monthly  the  total  amount  of  tar  made. 
Credit  the  account  with  all  amounts  of  tar  sold  to  the  company  for 
its  own  use  or  sold  to  the  public.  The  account  Tar  Stock  Expense 
will  be  closed  into  this  account  monthly. 

Note  : — Utilitie's  making  both  coal  gas  tar  and  water  gas  tar  are  at  liberty 
to  subdivide  this  account  in  order  to  show  the  debits  and  credits  for  each  kind 
of  tar  separately. 

Note  : — Tar  Stock  Expense.  Charge  this  account  with  the  cost  of  labor,  ma- 
terial and  expenses  incurred  in  distilling  and  marketing  tar.  including  the  cost 
of  tar  packages,  cartage,  freight,  switching,  the  salary  of  foreman  at  the  tar 
plant,  tar  salesman,  advertising,  and  the  cost  of  operating  tar  handling  ma- 
chine'ry  and  equipment  and  the  cost  of  hand  and  portable  tools  used  in  hand- 
ling and  disposing  of  tar.  Companies  producing  coal  gas  tar  and  water  gas  tar 
may  open  sub-accounts  showing  expense  incident  to  each  kind  of  tar  produced. 
(This  ficcount  will  be  closed  monthly  into  the  Tar  Stock  Account.) 


rivroRM  Accoi'NTs— Gas  Utilities.  95 

A  iiiiiioiiia. 

Charge  this  account  monthly  with  all  ammonia  made.  Credit 
this  account  with  animonia  sold  to  the  company  for  its  own  use  or 
sold  to  the  public.  The  account  Ammonia  Stock  Expense  will  be 
closed  into  this  account  monthly. 

NoTio  :■ — Ammonia  Stork  Expense.  Chargo  this  account  with  the  cost  of  all 
labor  and  matorial  rt'.iuirod  for  concontrating  and  shipping  ammoniacal  liquor, 
and  the  cost  of  all  repairs  to  ammonia  apparatus  together  with  the  expense  of 
selling  the  product  of  the  ammonia  plant.  (This  account  will  he  closed  monthly 
into  the  Annitoniu  S^fJck  Account.) 


I'liiifying  Material. 

Charge  this  account  with  all  labor  and  material  used  in  making 
purifying  material  including  the  cost  of  such  items  as  oxide,  lime, 
shavings,  etc.  Credit  this  account  with  the  amount  of  purifying 
m.aterial  used  and  charge  to  the  appropriate  operating  expense  ac- 
count. 


Cast  Pipe  and  Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  cast  iron  pipe  and  fittings.  Credit  this  account  with 
the  material  as  used,  charging  the  appropriate  operating  expense  or 
construction  and  equipment  account,  as  the  use  of  the  pipe  deter- 
mines. 


96  Railroad  Commission  of  Wisconsin. 

Wrought  Pipe  and  Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  wrought  iron  pipe  and  fittings.  Credit  this  account 
with  all  such  material  as  used,  charging  the  appropriate  operating 
expense  or  construction  account,  as  the  use  of  the  material  in  ques- 
tion determines, 


Meters. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  all  meters.  Credit  this  account  with  the  meters  removed 
from  stockroom,  charging  the  appropriate  operating  expense  account 
or  construction  account,  as  the  nature  of  the  case  requires, 


Appliances. 

Charge  this  account  with  all  appliances  purchased  at  their  cost 
delivered  in  the  utility's  storeroom  including  freight,  cartage  and 
cost  of  handling.  Profits  on  all  appliances  sold  will  be  credited  to 
the  appropriate  revenue  account.  Credit  this  account  with  all  ap- 
pliances taken  from  storage. 

Note  : — This  account  may  be  subdivided  into  accounts  o,  h,  c,  etc.,   if  desired 
}n  order  to  properly  account  for  tlie  different  classeis  of  appliapces, 


Unkorm  Accounts— Gas  Utilities.  97 

Miscellaiiecus  Mnterinl  anrl  Supplies. 

Charge  this  account  with  the  cost  of  all  material  purchased  to  be 
used  by  the  utility  and  not  properly  chargeable  to  any  of  the  pre- 
ceeding  stock  accounts,  at  the  cost  of  such  material  delivered  in 
stockroom,  including  freight,  cartage  and  handling.  Credit  this 
account  with  all  material  taken  from  storage. 

NoTK  : — This  account  may  bo  subdivided  into  accounts  a,  h,  c.  etc.,  if  dcsinnl, 
in   order   to  properly  account   for  different  classes  of  stores  charged   to   this   ac 


Miscellaneous   Cui-rent  Assets. 

To  this  account  shall  be  charged  the  cost  of  all  current  assets  of 
the  gas  utility  not  includible  under  any  of  the  preceding  current 
a  set  accounts.  Property  readily  convertible  into  money  and  which 
is  being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  or  the  ap- 
propriate preceding  account. 


98  Railroad  Commis&ion  of  Wisconsin. 


PREPAID    ACCOUNTS. 

Prepaid  Insuranre. 

When  premiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  paid  in  cash  or  by  an  issue  of 
notes  or  ether  negotiable  paper  shall  be  charged  to  this  account. 
As  the  premiums  accrue  they  shall  be  credited  at  monthly  intervals 
to  this  account  and  charged  to  the  operating  expense  account  In- 
surance. 


Prepaid  Taves. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall 
be  charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they 
shall  be  credited  at  monthly  intervals  to  this  account  and  charged 
to  the  operating  expense  account  Taxes.  Taxes  for  special  benefits 
or  special  assessments  for  improvements  will  not  be  charged  to  this 
account. 


Prepaid  Interest. 

When  interest  is  paid  in  advance  of  its  accrual  on  any  obligations 
of  the  gas  utility  it  shall  be  charged  to  this  account.  As  the  interest 
thus  prepaid  accrues  it  shall  be  credited  at  monthly  intervals  to 
thi§  account  and  charged  to  the  appropriate  interest  accguut. 


Uniform  Accounts— Gas  Utilities.  99 

Miscellaneous  Prepaid  Accounts. 

Charge  this  account  with  all  prepaid  items  of  the  gas  utility  not 
includible  in  the  preceding  prepaid  accounts.  As  the  amounts  thu^ 
prepaid  accrue  they  shall  be  credited  at  monthly  intervals  to  this 
account  and  charged  to  the  appropriate  expense  account. 


CAPITAL   LIABILITIES. 

Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  be 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  bo 
considered  of  the  same  class  unless  they  are  equal  in  their  interest 
or  dividend  rates,  voting  rights  and  conditions  under  which  they  may 
be  retired,  if  the  right  to  retire  them  is  contained  in  the  contract  of 
issue.  The  characteristics  of  any  class  of  stock  in  these  regards 
shall  be  designated  in  the  title  of  the  accounts  opened  to  cover  such 
stocks  and  shall  be  clearly  expressed  in  the  first  entries  to  such 
account.  To  the  account  for  any  class  of  stocks  shall  be  credited 
when  issued  the  par  value  of  the  amount  of  such  stock  issued. 
If  such  issue  is  for  money  that  fact  shall  be  stated,  and  if  for  any 
other  consideration  than  money  the  persons  to  whom  issued  shall  be 
designated  and  the  consideration  for  which  issued  shall  be  described 
with  sufficient  particularity  to  admit  of  indentification;  if  such  issue 
is  to  the  treasurer  or  other  fiscal  agent  of  the  corporation  or  if  by 
him  disposed  of  for  the  benefit  of  the  corporation,  that  fact  and  the 
name  of  such  agent  shall  be  shown  and  such  agent  shall  in  his 
account  of  the  disposition  thereof  show  like  details  concerning  the 
consideration  realized  thereon,  which  account,  when  accepted  by 
the  corporation,  shall  be  preserved  as  a  corporate  record. 


100  Railroad  Commission  of  Wisconsin. 

Funded  Debt. 

The  funded  obligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  same, 
the  rate  of  interest,  interest  dates,  and  date  of  their  maturity.  A 
separate  sub-account  shall  be  opened  for  each  such  class  of  funded 
indebtedness  and  no  accounts  or  debts  not  agreeing  in  the  charac- 
teristics mentioned  shall  be  included  in  the  same  sub-account.  The 
titles  of  each  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  par  value  of  the  amount  of  the  evidences  of  funded  indebtedness 
issued.  The  entry  shall  show  not  only  the  amount  issued  but  the 
purpose  for  which  issued  and  shall  make  clear  and  intelligent  refer- 
ence to  the  corporate  records  showing  all  details  connected  with 
such  transactions.  If  the  consideration  received  for  the  issue  is 
anything  other  than  money,  the  entries  shall  show  further  to  whom 
issued  and  shall  describe  with  sufficient  particularity  to  identify  it, 
the  actual  consideration  received  for  it.  If  the  issue  is  to  the  agent 
of  an  undisclosed  principal,  the  name  -and  business  address  of  t^ucb 
agent  and  the  fact  of  his  agency  shall  be  shown  in  the  entry. 


MORTGAGE    LIABILITIES. 

Real  Estate  Mortgages. 

The  mortgage  obligations  of  the  utility  shall  be  divided  into 
classes  according  to  their  characteristics,  as  to  the  security  for  the 
issue,  the  rate  of  interest,  interest  dates,  and  the  date  of  maturity. 
A  separate  sub-account  shall  be  opened  for  each  mortgage.  The 
title  of  each  such  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  total  receipts  from  the  sale  of  evidences  of  indebtedness  secured 
by  the  mortgage.  The  entries  shall  show  the  amount  of  the  mort- 
gage debts,  the  purpose  for  which  such  debt  was  incurred  and  shall 
show  by  intelligent  reference  all  the  details  connected  with   sucU 


Uniform  Accounts — Gas  Utilities.     '    '  "   •^•(jj^ 

tran~actions.  If  tlie  consideration  received  for  the  indebtedness  is 
anything  other  than  money  the  entry  shall  show  the  person  to  whom 
issued  and  shall  describe  with  sufficient  particularity  to  identify  it 
the  actual  consideration  received.  If  the  indebtedness  is  to  an  agent 
of  an  undisclosed  principal,  the  name  and  business  address  of  such 
agont  and  the  fact  of  his  agency,  shall  be  stated  in  the  entry. 


Other  Mortgages. 

This  account  shall  be  raised  to  show  all  mortgage  indebtedness 
and  transactions  pertaining  thereto  in  regard  to  mortgage,  other 
than  real  estate  mortgages  as  defined  in  the  preceding  account  Real 
Estate  Mcrtgages. 


CURRENT   LIABILITIES. 

Xotes  and  Bills  Payable. 

When  any  note,  draft  or  other  bill  payable,  which  matures  not 
later  than  one  year  after  date  of  issuance  or  of  demand  or  assump- 
tion by  the  utility  or  primary  liability  thereon,  is  issued  or  assumed, 
the  par  value  thereof  shall  be  credited  to  this  account  and  when  it 
is  paid  it  shall  be  charged  to  this  account  and  credited  to  Cash  or 
other  appropriate  account. 


102  Kailroad  Commission  of  Wisconsin. 

Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the  gas 
utility  upon  open  accounts  not  includible  in  any  of  the  other  current 
liabilities  accounts. 


Matured  Interest  on  Funded  Debt  Unpaid. 

When  interest  owing  by  the  gas  utility  upon  any  of  its  funded  in- 
debtedness matures  and  is  unpaid,  whether  the  cause  of  failure  is  on 
the  part  of  the  coupon  holder  to  present  coupons  for  payment  or 
for  other  reasons,  it  shall  be  credited  to  this  account  and  charged 
to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued  to  which 
it  had  heretofore  been  credited. 


Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

When  interest  owing  by  the  gas  utility  upon  any  of  its  notes  and 
bills  payable  matures  and  is  unpaid,  whether  the  cause  of  failure 
is  on  the  part  of  the  holder  of  the  paper  to  present  it  for  payment 
or  for  other  reasons,  it  shall  be  credited  to  this  account  and  charged 
to  the  account  Unmatured  Interest  on  Notes  and  Bills  Payable  Actrued 
to  which  it  had  heretofore  been  credited. 


Ukiporm  Accounts — Gas  Utilities.  103 

Dividends  Unpaid. 

When  dividends  declared  by  the  gas  corporation  become  payable 
they  shall  be  credited  to  this  account  and  charged  to  the  account 
Dividends. 


Deposits. 

Credit  to  this  account,  as  such  deposits  are  made,  all  cash  de- 
posited with  the  utility  by  consumers  as  security  for  the  payment  of 
ga3  bills.  Deposits  refunded  shall  be  charged  to  this  account  and 
credited  to  Cash.  Deposits  applicable  to  uncollectible  gas  bills  shall, 
at  the  close  of  the  fiscal  year  or  earlier,  at  the  option  of  the  ac- 
counting utility,  be  credited  to  the  account  of  the  consumer  involved 
and  debited  to  this  account.  Deposits  made  by  employes  or  others 
shall  also  be  credited  to  this  account.  Detailed  records  of  deposits 
as  between  customers  and  employes  will  be  required  by  the  Rail- 
road  Commission. 


Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions upon  which  the  gas  utility  is  liable  and  which  are  not  else- 
where provided  for. 


104  Railroad  Commission  of  Wisconsin. 


ACCRUED   LIABILITIES. 

Insurance  Accrued. 

Credit  to  this  account  at  the  close  of  each  month  the  insurance 
accrued  during  the  period  in  question,  as  determined  by  the  policies 
of  all  insurance  covering  the  property  of  the  gas  utility.  When 
such  premiums  are  paid  they  shall  be  charged  to  this  account  and 
credited  to  Cash  or  other  appropriate  accounts. 

The  amount  set  aside  as  an  insurance  reserve  by  the  utility  carry- 
ing its  own  insurance  either  in  whole  or  in  part  shall  be  charged  to 
this  account. 


Taxes  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
taxes  accrued  during  the  month  and  corresponding  charges  shall  be 
made  to  the  Taxes  account.  Credits  to  the  account  Taxes  Accrued 
will  be  based  upon  estimates  until  the  amount  of  the  taxes  levied 
for  the  period  is  definitely  ascertained.  Such  estimates  shall  be 
made  upon  the  best  data  available,  and  as  soon  as  the  amount  of 
taxes  for  the  period  is  known,  the  account  involved  shall  be  adjusted 
to  conform.  When  any  taxes  become  due  they  shall  be  charged  to 
this  account. 


■  Uniform  Accounts — Gas  Utilities.  105 

L'nmatured  Interest  on  Fnnded  Debt  Accrue<l. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  the  funded 
indebtedness  of  the  gas  utility.  When  such  interest  matures  it  shall 
be  charged  to  this  account  and  credited  to  the  account  Matured 
Interest  en  Funded  Debt  Unpaid.  When  paid,  the  interest  shall  be 
charged  to  the  account  Matured  Interest  on  Funded  Deht  Unpaid  and 
credited  to  <Utsh  or  to  the  coupon  deposit  account. 


Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  all  notes  and 
bills  payable  by  the  gas  utility.  When  such  interest  matures  it  shall 
be  charged  to  this  account  and  credited  to  the  account  Matured 
Interest  on  Notes  and  Bills  Payable  Unpaid.  When  the  interest  is 
paid,  it  shall  be  charged  to  the  account  Matured  Interest  on  Notes 
and  Bills  Payable  Unpaid,  and  credited  to  Cash  or  other  appropriate 
account. 


Dividends  Accrued. 

To  this  account  may  be  credited  at  the  close  of  each  month  the 
amount  of  dividends  accrued  on  preferred  and  common  stock  during 


106  Railroad  Commission  of  Wisconsin. 

such  period  at  the  rates  of  dividend  payments  established  by  the 
corporation.  When  such  dividends  become  payable  they  shall  be 
charged  to  this  account  and  credited  to  the  account  Dividends  Unpaid, 
in  which  account  they  shall  remain  until  paid,  when  such  amount 
shall  be  charged  to  Dividends  Unpaid,  making  a  corresponding  credit 
to  Cash  or  other  appropriate  account. 


Miscellaneous  liiabilities  Accrued, 

To  this  account  shall  be  credited  at  the  end  of  each  month  as  it 
accrues,  any  other  unfunded  obligation  of  the  utility  not  provided 
for  in  any  of  the  preceding  accrued  liability  accounts,  making  a  cor- 
responding charge  to  operating  expenses  or  other  expense  account. 


LIST  OK  ACCOUNTS  AND  INDEX. 


INCOME   ACCOUNTS. 

Clans  A,   Claris  B,  and  Claf<.s  0. 

A.     OPERATING  REVENUES. 

Page 

Commercial  Earnings 9 

Industrial  Earnings 10 

Power  Earning.s 10 

Municipal  Contract  Lighting  Earnings 11 

Sales  of  Gas  toother  Public  Utilities 11 

Earnings  from  Residuals 11 

a.  Coke 12 

b.  Coal  Gas  Tar 12 

c.  Water  Gas  Tar 12 

d.  Ammonia 12 

e.  Other  Residuals 12 

Miscellaneous  Earnings  from  Operation 12 


B.     NON-OPERATING    REVENUES. 

Profit  on  Merchandise  Sales 13 

Profit  on  Piping  and  Connections 13 

Rents  from  Land,  Buildings  and  Apparatus 14 

Interest  on  Deposits 15 

Interest  and  Dividends  from  Investments 15 

Appropriations  from  Municipal  Funds  (Municipal  Plants  only) 15 

Miscellaneous  Non-oporating  Revenues 16 


108 


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OPKRATING  EXPENSE  x\C(X:)UXTS. 
VI.     Undistributed. 

Class  A  and  Class  B. 

Pa  "re 

54.  Injuries  and  damages 55 

55.  Insurance 56 

56.  Stationery  and  Printing 57 

57.  Operation  of  Stores  Department 57 

58.  Maintenance  of  Stores  Department  Equipment 57 

59.  Maintenance  of  Stores  Department  Buildings, Fixtures  &  Grounds  58 

60.  Operation  of  Utility  Equipment 58 

61.  Maintenance  of  Utility  Equipment 58 

62.  Maintenance    of    Utility    equipment     Buildings,     Fixtures     and 

Grounds 59 

Class  C. 
54-62.  Undistributed  Expenses * 55-59 


DEPRECIATION. 

Class  A,  Class  B  and  Class  C. 
Depreciation  Reserve  Charge 59 


CONTINGENCIES  (EXTRAORDINARY. ) 

Class  A,  Class  B  and  Class  C. 
Contingencies  (Extraordinary) 60 

TAXES. 

Class  A,  Class  B  and  Class  C. 
Taxes <>1 


DEDUCTIONS  FROM  GROSS  INCOME. 

Class  A,  Class  B  and  Class  C. 

Interest  on  Funded  Debt 62 

Interest  on  Real  Estate  Mortgages 62 

Interest  on  Floating  Debt 63 

Contractual  Sinking  Fund  Requirements 63 


List  of  Accounts  and  Index.  113 


BALANCE   SHEET   ACCOUNTS. 

CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

All  Classes. 

Intangtble. 

Pd^'e 

Organization 68 

Franchises (58 

Rights,  Licenses,  etc 09 

Tangibi-e. 

Land  (used  in  operation  of  property) 70 

(  Gas  works  Land 70 

I  Distribution  Department  Land 71 

*  -^  General  Office  Land 71 

I  Stores  Department  Land 71 

t  Utility  Equipment  Land 72 

Buildings,  Fixtures  and  Grounds  (used  in  operation  of  property) 72 

I  Coal  Gas  Buildings.  Fixtures  and  Grounds 73 

I   Water  (ias  F3uildings,  Fixtures  and  Grounds ' 73 

Purchased  Gas  Buildings,  Fixtures  and  Grounds 73 

lioiler  Plant  Jkiildings,  Fixtures  and   Grounds 74 

I 


J 
Distribution  Buildings.  Fixtures  and  Grounds 71 


General  Office  Buildings,  Fixtures  and  Grounds 74 

}  Stol-es  Department  Buildings.    Fixtures  and  Grounds 75 

(^  Utility  E(iuipment  Buildings,  Fixt«ures  and  fJrounds 75 

Gas  Production  Apparatus 75 

Coal  Gas  Apparatus 76 

Water  tJas  Apparatus 7G 

Purchased  Gas  Apparatus 77 

Jioilers  and  Boilor  Plant.  R(|uipni<Mit 77 

Distribution  system IS 

Mains 78 

Services 78 

Meters 79 

Municipal  Contract  Lighting  System 79 

General  Office  E(iuipment 80 

Stores  Department  Eijuipment 80 

Utility  Ecjuipment 80 

Miscellaneous   Equipment 81 

*These  accounts  are  included  in    Ww  af^couiits   Land  xtsed  in  Operation  of  Projyrr- 
tii  and   Jiuihlina>':    Fixturcx  and  (ironnil^,    respectively,  In  class  B.  and  class  C. 


116  List  of  Accounts  and  Index. 

Miscellaneous  Construction  and  Equipment  Expenditures 81 

f  Salaries  During  Construction 81 

I  Office  Supplies  and  Expenses  Durin":  Construction 82 

I  Stationery  and  Printin"'  During  Construction 82 

j  Law  Expenses  During  Construction 82 

-::-  i  Injuries  and  Damages  During  Construction 83 

I  Insurance  During  Construction 84 

I  Taxes  During  Construction 84 

j   Interest  Daring  Construction 84 

I  Discount  on  Bonds  During  Construction 85 

[  Miscellaneous  Expenditures  During  Construction 85 

Cost  of  Plant  Purchased  (in  lieu  of  plant  constructed) 85 


TREASURY  SECURITIES. 

All  Classes. 

Treasury  Securities 86 

INVESTMENTS. 

All  Classes. 

Investments 86 

RESERVE  ACCOUNTS. 
Required  Permanent  Reserves.  " 

All  Classes. 

Depreciation  Reserve 87 

Sinking  Fund  Reserve 88 

Amortization  Reserve 88 

Optional  Reserves. 

All  Classes. 

Maintenance  Reserve 89 

Uncollectible  Accounts  Reserve 89 

Promotion  of  Business  Reserve 90 

Injuries  and  Damages  Reserve 93 

Insurance  Reserve 91 

*  These     accounts   included    in    the    account,    Mif<ceUane(nis    Confttnu-tion 
and  Equipment  Expenditures  in  class  B  and  class  C. 


List  of  Accounts  and  Index.  117 

CURRENT  ASSETS. 

All  Classes. 

Page 

Cash 91 

Notes  and  Bills  Receivable 91 

Accounts  Receivable 92 

Interest  and  Dividends  Receivable 92 

Jtlaterials  and  Supplies 93 

Coal 93 

Oil 93 

Coke 94 

Tar 94 

Ammonia 95 

Purifying  Material 95 

Cast  Pipe  and  Fittings 95 

Wrought  Pipe  and  Fittings 90 

Meters 96 

Appliances 96 

Miscellaneous  Material  and  Supplies 97 

M  iscellaneous  Current  Assets 97 

PREPAID  ACCOUNTS. 

A /I  Classes. 

Prepaid  I  nsurance 98 

Prepaid  Taxes 98 

Prepaid  Interest 98 

-Miscellaneous  Prepaid  Accounts 99 

CAPITAL  LIAlilLTTlES. 

All   Cl(.'<sr.s. 

^Capital  Stock 99 

Funded  Debt 100 


MORTGAGE  LIABILITIES. 

All  Classes. 

Real  Estate  Mortgages 100 

Other  Mortgages 101 


118  List  of  Accounts  and  Index. 

CURRENT  LIABILITIES. 

All  Classes. 

Notes  and  Bills  Payable 101 

Accounts  Payable 102 

Matured  Interest  on  Funded  Debt  Unpaid 102 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid 102 

Dividends  Unpaid 103 

Deposits 103 

Miscellaneous  Current  Liabilities 103 

ACCRUED  LIABILITIES. 

All  Classes. 

Insurance  Accrued 104 

Taxes  Accrued 104 

Unmatured  Interest  on  Funded  Debt  Accrued 105 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued 105 

Dividends  Accrued 105 

Miscellaneous  Liabilities  Accrued 106 


.i^' 


